https://www.taxtmi.com/caselaws?id=53465 Conditional exemption under Notification No. 108/95-C.E. was denied because the manufacturer did not produce the required pre-clearance certificate in its own favour; a certificate issued to a different entity could not satisfy the notification's strict condition. The duty demand on cover paper supplied for a UNICEF project was therefore sustained. On penalty, no separate factual basis was found to justify penal action, so penalty was set aside. en-us Fri, 15 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 14:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53465 Conditional exemption under Notification No. 108/95-C.E. was denied because the manufacturer did not produce the required pre-clearance certificate in its own favour; a certificate issued to a different entity could not satisfy the notification's strict condition. The duty demand on cover paper supplied for a UNICEF project was therefore sustained. On penalty, no separate factual basis was found to justify penal action, so penalty was set aside. Case-Laws Central Excise Fri, 15 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53465