2012 (6) TMI 733 - AT - Central Excise

Denial of Exemption Notification Nos. 3/2001 and 6/2002 - Necessary KVIC certificate was produced subsequent to the date of clearance - Held that - Tribunal has earlier taken a lenient view in such cases. Accordingly, we are of the view that the delay in submission of the KVIC certificate is condonable and hence the impugned orders passed by both the authorities below require no interference - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT CHENNAI upheld the denial of Exemption Notification for 'Polyvastra' due to delayed KVIC certificate submission, citing leniency in such cases. The department's appeal was rejected.