https://www.taxtmi.com/caselaws?id=48516 Exemption under Notification No. 64/95-Central Excise could not be denied merely because the amended certificate from the Naval authority was filed late, where the original certificate had been produced and the substantive condition of manufacture for use by the Indian Navy was otherwise satisfied. The applicable principle was substantial compliance with the notification condition: once the essential requirement was met in substance, belated filing of the supporting certificate did not defeat the exemption claim. en-us Tue, 04 Nov 2008 00:00:00 +0530 Sun, 06 Aug 2017 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48516 Exemption under Notification No. 64/95-Central Excise could not be denied merely because the amended certificate from the Naval authority was filed late, where the original certificate had been produced and the substantive condition of manufacture for use by the Indian Navy was otherwise satisfied. The applicable principle was substantial compliance with the notification condition: once the essential requirement was met in substance, belated filing of the supporting certificate did not defeat the exemption claim. Case-Laws Central Excise Tue, 04 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48516