https://www.taxtmi.com/caselaws?id=754497 CESTAT Chennai set aside duty demand against appellants who cleared goods using Annexure-I certificates with incorrect financial years mentioned. Department alleged violation of notification conditions when goods were cleared beyond the financial year stated in certificates. Tribunal held that notification/rules contained no condition requiring specific financial year mention, and procedural lapse of wrong financial year entry should be condoned since all clearances were properly invoiced and verified by jurisdictional authorities. No suppression of facts established as appellant filed ER1 returns declaring exemptions and furnished relevant certificates. Extended limitation period not applicable. Appeal allowed. en-us Tue, 25 Jun 2024 00:00:00 +0530 Tue, 25 Jun 2024 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754497 CESTAT Chennai set aside duty demand against appellants who cleared goods using Annexure-I certificates with incorrect financial years mentioned. Department alleged violation of notification conditions when goods were cleared beyond the financial year stated in certificates. Tribunal held that notification/rules contained no condition requiring specific financial year mention, and procedural lapse of wrong financial year entry should be condoned since all clearances were properly invoiced and verified by jurisdictional authorities. No suppression of facts established as appellant filed ER1 returns declaring exemptions and furnished relevant certificates. Extended limitation period not applicable. Appeal allowed. Case-Laws Central Excise Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754497