1996 (4) TMI 297

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..... . All these matters were listed for hearing of Stay Petition however, considering the issue involved, granting waiver against pre-deposit, all the appeals are taken up for final disposal. The issue involved in all the appeals is the same namely, the appellants had caused import claiming duty exemption and agreed to furnish the end-use certificate within a period of 6 months. Based on the sam .....

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..... . JDR. 3. Considering the points involved, when the end-use Certificate have already been furnished and reportedly verified, it appears that the requirement for the availment of the exemption have already been fulfilled, though there is a procedural delay on their part. Mere procedural lapse should not come in the way of availing substantive benefit intended to be given by the Government, and he .....

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