2006 (7) TMI 229 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh ruled that an assessee was entitled to exemption from excise duty under a specific notification. The assessee furnished a certificate of re-warehousing after the specified period, but the duty was not liable to be paid as the certificate was duly furnished. The Tribunal's view was upheld, stating that once the necessary certificate was provided, the rule was complied with. No substantial question of law arose, and the petition was dismissed.