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2016 (3) TMI 131 - AT - Central ExciseEligibility for exemption Notification No. 108/95 dated 28.08.1995 on “sutures” cleared to the Government under the project funded by the World Bank - Held that:- The purpose of the beneficial notification is for the successful implementation of various welfare measures which are intended to be carried out bearing in mind the laudable spirit which in this case is that the project was for controlling the “cataract blindness” Taking cognizance of the sore fact that the victims of cataract blindness in this country is registering staggering height, year after year. 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. Keeping this in mind, the solitary ground that led to the denial of the benefit under the said notification was that the certificate was not countersigned by an Officer of stipulated rank viz., not below the rank of a Joint Secretary to the Govt. of India. 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. Thus the appellants are eligible for exemption Notification No. 108/95 dated 28.08.1995 on “sutures” cleared to the Government under the project funded by the World Bank - Decided in favour of assessee
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