https://www.taxtmi.com/caselaws?id=343338 Exemption under Notification No. 6/2006-CE could not be denied where the Project Authority Certificate was amended to include the assessee as a sub-contractor/sub-vendor and the certificate recorded that the Group Head, Finance was duly authorised to sign on behalf of the project authority. The decisive requirement was compliance with the notification condition, which was satisfied on these facts; the absence of the CEO's signature was not, by itself, fatal. The demand, interest and penalty were therefore set aside and the assessee was held entitled to the exemption. en-us Tue, 04 Apr 2017 00:00:00 +0530 Fri, 17 Nov 2017 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343338 Exemption under Notification No. 6/2006-CE could not be denied where the Project Authority Certificate was amended to include the assessee as a sub-contractor/sub-vendor and the certificate recorded that the Group Head, Finance was duly authorised to sign on behalf of the project authority. The decisive requirement was compliance with the notification condition, which was satisfied on these facts; the absence of the CEO's signature was not, by itself, fatal. The demand, interest and penalty were therefore set aside and the assessee was held entitled to the exemption. Case-Laws Central Excise Tue, 04 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343338