Central Excise - Whether production of duty paying documents should be insisted upon while granting exemption contained in Sr. No. 38 of Notification No. 132/86 and Sr. No. 39 of notification No. 53/88-C.E

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....granting exemption contained in Sr. No. 38 of Notification No. 132/86 and Sr. No. 39 of notification No. 53/88-C.E Circular No. 28/88-CX.3 Dated 24-11-1988 [From F. No. 93/40/88-CX.3 ] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Whether production of duty paying documents should be insisted upon while granting exemption ....

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.... in each and every case unless the officer is not fully satisfied with its genuineness. As Sr. No. 38 of notification No. 132/86-CE., and Sr. No. 39 of notification No. 53/88-CE., contain the same kind of exemption as had been granted under notification No. 182/82-CE., it is clarified that the instructions contained in Board's F.No. 13/93/82-CX.1 dated 28-3-1983 should also apply mutatis-mutandis ....