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2006 (4) TMI 291 - AT - Central ExciseExtract: .......he fact that the required certificate was not produced at the time of clearance, we find that the Commissioner (Appeals) has correctly held that substantial benefit of exemption cannot be denied on the ground of procedural lapse. In our view, Revenue rsquo s appeal has no merits. Hence, the same is dismissed. (Pronounced in open Court on 10-4-2006)
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