https://www.taxtmi.com/caselaws?id=52428 A procedural requirement in an exemption notification, such as prior production of a certificate, will not defeat the exemption where the substantive conditions are satisfied; belated filing of the certificate did not justify denial of the benefit. On limitation, the extended period was unavailable because the assessee had disclosed the clearances under the notification and there was no suppression of material facts or wilful misdeclaration. The demand was therefore time-barred and the exemption was upheld. en-us Fri, 31 Oct 2003 00:00:00 +0530 Thu, 04 Jul 2024 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52428 A procedural requirement in an exemption notification, such as prior production of a certificate, will not defeat the exemption where the substantive conditions are satisfied; belated filing of the certificate did not justify denial of the benefit. On limitation, the extended period was unavailable because the assessee had disclosed the clearances under the notification and there was no suppression of material facts or wilful misdeclaration. The demand was therefore time-barred and the exemption was upheld. Case-Laws Central Excise Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52428