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TMI Blog2014 (1) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... the procedural requirement of the production of certificate on the ground that there was delayed submission of such certificate - late production of certificate cannot result in denial of benefit of notification - order set aside – Decided in favour of Assessee. - Appeal No. 304 of 2012-EX[DB] - ORDER NO . FO 56244 /2013-Ex(Br) - Dated:- 22-4-2013 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from the Collector and District Magistrate, District Bharatpur (Rajasthan). The appellants produced the said certificate to cover the clearance from their factory and there is no dispute about the same. 3. As it so happened that the quantum of pipes to be supplied to their buyer was increased subsequent to amendment of first order, the appellant continued to clear the goods without payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter considering the entire precedent decisions on the disputed issue, held that exemption notification benefit cannot be denied on the procedural requirement of the production of certificate on the ground that there was delayed submission of such certificate. Without referring to other catena of judgments, and by following the above judgment decision, we hold that late production of certificate c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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