https://www.taxtmi.com/caselaws?id=444451 The exemption under Notification No. 15/2010-CE could not be denied for an inadvertent error in naming the jurisdictional departmental officer where the certificate annexure identified the appellant's Odhav unit as the manufacturer, linked it to the specified project, and the invoices showed supply from that unit to the same project. The incorrect officer address was treated as a minor clerical mistake because the substantive notification conditions were otherwise satisfied, so exemption remained available. en-us Wed, 11 Oct 2023 00:00:00 +0530 Tue, 17 Oct 2023 08:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444451 The exemption under Notification No. 15/2010-CE could not be denied for an inadvertent error in naming the jurisdictional departmental officer where the certificate annexure identified the appellant's Odhav unit as the manufacturer, linked it to the specified project, and the invoices showed supply from that unit to the same project. The incorrect officer address was treated as a minor clerical mistake because the substantive notification conditions were otherwise satisfied, so exemption remained available. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444451