https://www.taxtmi.com/caselaws?id=54292 Duty demand on alleged hospital clearances could not be sustained without clear factual verification, because the record did not conclusively establish that the goods were in fact supplied to hospitals; that portion was remanded for fresh determination. Exemption under Notification No. 1/95-C.E. was not forfeited merely because the re-warehousing certificate was produced after 90 days, since Rule 156B allowed extension of time and recognised later production of the certificate where re-warehousing was otherwise established; the corresponding demand was set aside. en-us Fri, 07 Jan 2005 00:00:00 +0530 Tue, 19 Oct 2010 12:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54292 Duty demand on alleged hospital clearances could not be sustained without clear factual verification, because the record did not conclusively establish that the goods were in fact supplied to hospitals; that portion was remanded for fresh determination. Exemption under Notification No. 1/95-C.E. was not forfeited merely because the re-warehousing certificate was produced after 90 days, since Rule 156B allowed extension of time and recognised later production of the certificate where re-warehousing was otherwise established; the corresponding demand was set aside. Case-Laws Central Excise Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54292