2001 (3) TMI 422 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in Bangalore allowed an appeal regarding the denial of benefits under Notification 24/92 due to a certificate not being signed by the Director. The Tribunal found that a similar issue had been considered in a previous case where benefits were not denied when the certificate was countersigned by the Director. The appeal was allowed based on this precedent.