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2014 (1) TMI 159 - CESTAT NEW DELHIDenial of Benefit of Exemption Notification No.6/2006 – Necessary certificates not available at the time of clearance - Held that:- Following Commissioner of Customs, Bangalore vs. Integra Micro Systems (P) Ltd.[ 2004 (12) TMI 118 - CESTAT, BANGALORE] - Exemption notification benefit cannot be denied on the procedural requirement of the production of certificate on the ground that there was delayed submission of such certificate - late production of certificate cannot result in denial of benefit of notification - order set aside – Decided in favour of Assessee.
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