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2016 (2) TMI 1041 - AT - Central ExciseBenefit of N/N. 108/95, dated 28-8-1995 - “sutures” cleared to the Government under the project funded by the World Bank - denial on the ground of non-production of the certificate before the clearance of the said goods and the certificate was not countersigned by an officer not below the rank of a Joint Secretary to the Government of India - Held that: - It is true that the benefit of notification becomes eligible only in the event of fulfilment of the conditions stipulated therein. As ‘vision’ in the eyes is of paramount importance, than any other limbs to the human beings, bestowing sufficient concentration on this vital aspect should receive the utmost attention of the authorities by being liberal in passing benefits of such notifications. Any attempt to deny such benefits on technical grounds would contribute to the alarming growth in loss of vision, which no progressive society can afford. In the instant case, the said certificate had been signed by the Under Secretary to the Govt. of India. There is understandably difference between an unsigned certificate and a certificate which was signed but not countersigned. Taking into the account the well settled principle that procedural infirmities such as the present one should not be allowed to the extent of denying the very benefit offered by the above said notification which is beneficial in nature, and only granting, rather than non-granting, will be in consonance with the legislative intent. The appellants are eligible for exemption N/N. 108/95, dated 28-8-1995 on “sutures” cleared to the Government under the project funded by the World Bank - appeal allowed - decided in favor of appellant.
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