https://www.taxtmi.com/caselaws?id=312556 The Tribunal allowed the appeal by M/s Crompton Greaves Ltd, setting aside the previous order by the Commissioner of Central Excise & Customs. The Tribunal concluded that the appellant's possession of the prescribed certificate entitled them to exemption eligibility under notification no. 33/2005-CE, despite procedural non-compliance at the time of clearance. The delay in certificate production was deemed promptly rectified, emphasizing the necessity for strict compliance with exemption conditions while recognizing the specific circumstances. The judgment was pronounced on 20/02/2024, underscoring the balance between procedural adherence and substantive compliance. en-us Sun, 20 Feb 2022 00:00:00 +0530 Sat, 24 Feb 2024 06:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312556 The Tribunal allowed the appeal by M/s Crompton Greaves Ltd, setting aside the previous order by the Commissioner of Central Excise & Customs. The Tribunal concluded that the appellant's possession of the prescribed certificate entitled them to exemption eligibility under notification no. 33/2005-CE, despite procedural non-compliance at the time of clearance. The delay in certificate production was deemed promptly rectified, emphasizing the necessity for strict compliance with exemption conditions while recognizing the specific circumstances. The judgment was pronounced on 20/02/2024, underscoring the balance between procedural adherence and substantive compliance. Case-Laws Central Excise Sun, 20 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312556