TMI BlogAvailability of benefit of exemption subject to conditions - the appellants have availed the exemption...Availability of benefit of exemption subject to conditions - the appellants have availed the exemption contained in Notification No.06/2006 dated 01.03.2006 only after the receipt of a Certificate issued by the jurisdictional Deputy Commissioner, in charge of their customer. The Department has not got the Certificate nullified/ modified/ withdrawn. - Duty cannot be demanded from the appellants - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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