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2012 (12) TMI 98 - AT - Central ExciseDenial of exemption under Notification No. 5/99-C.E. - alleged that required certificate was not produced at the time of clearance the appellants were not eligible for the exemption - manufacture of Cotton and Synthetic yarn - sale to National Handloom Development Corporation Lucknow – Held that:- Condition involved in this case is of a type where compliance after clearance of goods cannot be fatal to the claim - whether the certificates produced cover the quantities issued, whether it is issued by the proper authority etc. have not been verified by the lower authorities - matter remanded to the lower authority
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