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2017 (4) TMI 327 - AT - Central ExciseBenefit of N/N. 108/95, dated 28-8-95 - denial on the ground that at the time of clearance, the respondent was not having valid and proper certificate as per notification - Held that: - the substantial benefit cannot be denied on the basis of procedural irregularity, if any - In the present case, the certificates were signed by the Executive Head of the Project Implementing Authority and countersigned by the Principal Secretary. The same is not in dispute. The submission of proper certificate subsequently cannot be brushed aside and the substantial benefit cannot be denied on technical ground - appeal dismissed - decided against Revenue.
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