https://www.taxtmi.com/caselaws?id=378887 Exemption under Notification No. 33/2005-CE was confined to goods covered by the prescribed certificate, so only the certified quantity qualified for relief. Where the certificate covered 100 meters and 418 meters were cleared, the excess 318 meters fell outside the conditional exemption and attracted duty liability. The duty demand and penalty were therefore sustained. en-us Thu, 29 Nov 2018 00:00:00 +0530 Fri, 13 Dec 2019 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378887 Exemption under Notification No. 33/2005-CE was confined to goods covered by the prescribed certificate, so only the certified quantity qualified for relief. Where the certificate covered 100 meters and 418 meters were cleared, the excess 318 meters fell outside the conditional exemption and attracted duty liability. The duty demand and penalty were therefore sustained. Case-Laws Central Excise Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378887