https://www.taxtmi.com/caselaws?id=760653 Clearances made under Notification No. 12/2012-CE against International Competitive Bidding were held eligible for exemption where the Project Authority Certificate was undisputed and the substantive conditions for the benefit were satisfied. A procedural omission linked to a different notification and circular could not defeat the exemption when the underlying eligibility and genuineness of the supplies were established. The duty demand was therefore unsustainable, and the consequential personal penalty also could not survive. en-us Wed, 23 Oct 2024 00:00:00 +0530 Thu, 24 Oct 2024 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760653 Clearances made under Notification No. 12/2012-CE against International Competitive Bidding were held eligible for exemption where the Project Authority Certificate was undisputed and the substantive conditions for the benefit were satisfied. A procedural omission linked to a different notification and circular could not defeat the exemption when the underlying eligibility and genuineness of the supplies were established. The duty demand was therefore unsustainable, and the consequential personal penalty also could not survive. Case-Laws Central Excise Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760653