https://www.taxtmi.com/caselaws?id=352009 The tribunal ruled in favor of the appellant, finding that despite the absence of their name on the certificate, they met the conditions of the exemption notification. The tribunal emphasized the connection between the goods supplied and the project's intended use, granting the appellant the benefit of the exemption. Additionally, the penalty imposed under Rule 25 was overturned due to the lack of evidence of malafide intention. The appeal was allowed, and the impugned order was set aside in favor of the appellant. en-us Thu, 02 Nov 2017 00:00:00 +0530 Tue, 26 Dec 2017 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352009 The tribunal ruled in favor of the appellant, finding that despite the absence of their name on the certificate, they met the conditions of the exemption notification. The tribunal emphasized the connection between the goods supplied and the project's intended use, granting the appellant the benefit of the exemption. Additionally, the penalty imposed under Rule 25 was overturned due to the lack of evidence of malafide intention. The appeal was allowed, and the impugned order was set aside in favor of the appellant. Case-Laws Central Excise Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352009