https://www.taxtmi.com/caselaws?id=197152 The Tribunal set aside the Commissioner's order and allowed the appeal, ruling that the appellants were entitled to duty exemption under Notification No. 10/97-C.E. The Tribunal found that the appellants had complied with the conditions of the exemption notification by supplying goods to the specified institution within the required timeframe. Despite the subsequent withdrawal of the Essentiality Certificate by the University, the Tribunal determined that the transactions remained valid, as there was no evidence of fraud or collusion in obtaining the exemption. en-us Mon, 13 Feb 2017 00:00:00 +0530 Thu, 28 Dec 2017 18:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197152 The Tribunal set aside the Commissioner's order and allowed the appeal, ruling that the appellants were entitled to duty exemption under Notification No. 10/97-C.E. The Tribunal found that the appellants had complied with the conditions of the exemption notification by supplying goods to the specified institution within the required timeframe. Despite the subsequent withdrawal of the Essentiality Certificate by the University, the Tribunal determined that the transactions remained valid, as there was no evidence of fraud or collusion in obtaining the exemption. Case-Laws Central Excise Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197152