https://www.taxtmi.com/caselaws?id=336340 The tribunal allowed the appeal, setting aside the demand for duty, interest, and penalty imposed on the appellant for non-compliance with exemption conditions under Notification No.108/95. It held that the certificate from the Project Implementing Authority, approved by the Government of India for implementation by the State of Madhya Pradesh, met the requirements for exemption, contrary to the Revenue's argument that certification by the Government of India was necessary. The tribunal granted consequential benefits to the appellant, overturning the lower authorities' decisions. en-us Fri, 04 Nov 2016 00:00:00 +0530 Wed, 11 Jan 2017 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336340 The tribunal allowed the appeal, setting aside the demand for duty, interest, and penalty imposed on the appellant for non-compliance with exemption conditions under Notification No.108/95. It held that the certificate from the Project Implementing Authority, approved by the Government of India for implementation by the State of Madhya Pradesh, met the requirements for exemption, contrary to the Revenue's argument that certification by the Government of India was necessary. The tribunal granted consequential benefits to the appellant, overturning the lower authorities' decisions. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336340