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2012 (10) TMI 343 - AT - Central ExciseDenial of benefit of Notification No. 64/95 – alleged that appellant for not fulfilling the condition of producing the certificate at the time of clearance of the goods – Held that:- Perusal of the invoice number dated 24-12-2004 indicates the number and date of the certificate i.e. 25-10-2004 which goes to show that the appellant was in possession of the requisite certificate - appellant could not produce the same at the time of clearance which was produced subsequently along with ER-1 returns - if there is any lapse it is not more than a technical lapse and for technical lapse substantial benefit cannot be denied – in favor of assessee
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