https://www.taxtmi.com/caselaws?id=341357 Exemption under Notification No. 108/95 could not be refused where the prescribed certificates were genuine, countersigned by the Principal Secretary, and the substantive conditions for supplies to specified projects were met. The only defect was that the certificate was furnished after clearance and before the show cause notice. That procedural delay was treated as insufficient to defeat otherwise complete compliance with the notification, so denial of duty exemption on a technical ground was not sustainable. en-us Fri, 28 Oct 2016 00:00:00 +0530 Fri, 07 Apr 2017 08:04:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341357 Exemption under Notification No. 108/95 could not be refused where the prescribed certificates were genuine, countersigned by the Principal Secretary, and the substantive conditions for supplies to specified projects were met. The only defect was that the certificate was furnished after clearance and before the show cause notice. That procedural delay was treated as insufficient to defeat otherwise complete compliance with the notification, so denial of duty exemption on a technical ground was not sustainable. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341357