https://www.taxtmi.com/caselaws?id=355972 The Tribunal allowed the appeal filed by the manufacturers of testing equipment, clearing goods under Notification No.10/97-CE for public funded Universities. The demand for Central Excise Duty and penalties was set aside due to technical defects in certificates and non-availability of essentiality certificates, emphasizing compliance with notification conditions for exemptions. The Tribunal stressed the significance of proper documentation and adherence to prescribed procedures for availing exemptions under the said notification. en-us Wed, 24 Jan 2018 00:00:00 +0530 Thu, 07 Mar 2019 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355972 The Tribunal allowed the appeal filed by the manufacturers of testing equipment, clearing goods under Notification No.10/97-CE for public funded Universities. The demand for Central Excise Duty and penalties was set aside due to technical defects in certificates and non-availability of essentiality certificates, emphasizing compliance with notification conditions for exemptions. The Tribunal stressed the significance of proper documentation and adherence to prescribed procedures for availing exemptions under the said notification. Case-Laws Central Excise Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355972