https://www.taxtmi.com/caselaws?id=444860 The CESTAT Chennai ruled in favor of the appellant regarding duty exemption benefits under Notification No. 63/1995-CE for armoured panels and stretcher assembly supplied to HAL Bangalore. The tribunal found the notification deficient as it did not specify who could issue exemption certificates, though HAL officials had been issuing them in practice. The court held that exemption notifications must be read holistically to achieve their intended purpose. Additionally, the tribunal rejected the department's invocation of extended limitation period, finding no suppression of facts since the appellant had cleared goods based on HAL-issued exemption certificates with full disclosure in invoices and returns, showing no intent to evade duty. en-us Fri, 20 Oct 2023 00:00:00 +0530 Wed, 25 Oct 2023 10:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444860 The CESTAT Chennai ruled in favor of the appellant regarding duty exemption benefits under Notification No. 63/1995-CE for armoured panels and stretcher assembly supplied to HAL Bangalore. The tribunal found the notification deficient as it did not specify who could issue exemption certificates, though HAL officials had been issuing them in practice. The court held that exemption notifications must be read holistically to achieve their intended purpose. Additionally, the tribunal rejected the department's invocation of extended limitation period, finding no suppression of facts since the appellant had cleared goods based on HAL-issued exemption certificates with full disclosure in invoices and returns, showing no intent to evade duty. Case-Laws Central Excise Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444860