https://www.taxtmi.com/caselaws?id=442662 The Tribunal found that the Certificate issued by the Competent Authority aligned with the Notification requirements, emphasizing the significance of the Collector's Certificate in claiming duty exemption. Consequently, the appellants were held entitled to the benefit of the Notification, absolving them from the duty payment. The impugned order confirming the duty demand, interest, and penalty was set aside, and the appeal was allowed. en-us Wed, 23 Aug 2023 00:00:00 +0530 Fri, 20 Feb 2026 17:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442662 The Tribunal found that the Certificate issued by the Competent Authority aligned with the Notification requirements, emphasizing the significance of the Collector's Certificate in claiming duty exemption. Consequently, the appellants were held entitled to the benefit of the Notification, absolving them from the duty payment. The impugned order confirming the duty demand, interest, and penalty was set aside, and the appeal was allowed. Case-Laws Central Excise Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442662