2005 (11) TMI 295

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..... ndent. [Order]. After hearing both sides, I find that the demand of duty of Rs. 5,74,628/- has been confirmed against the appellants by denying them the benefit of Notification 128/94 on the ground that the condition of the said notification requiring a certificate from the District Magistrate has not been fulfilled. The Ld. Advocate for the appellants fairly agrees that the certificate .....

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..... ing the submissions made by both sides, I find that the notification in question requires the certificate from the District Magistrate. The said condition cannot be diluted by the judicial forum. The appellants explanation that the certificate has been issued by the Additional Collector and should be considered as substantial compliance with the condition does not appeal. When the notification req .....

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