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TMI Blog2016 (1) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... ot complied with. In our view, when the goods have otherwise satisfied the conditions for granting the benefit, then a liberal interpretation is called for at the stage of applicability. After taking into consideration the facts, evidence and arguments placed before us, we hold that the certificate having been produced, the delay, if any, to produce the certificate is only a procedural lapse for which the benefit of exemption cannot be denied. In the appellants' own case KEI Indus Ltd. vs. CCE, Jaipur-2008 (2007 (10) TMI 497 - CESTAT, NEW DELHI ) in a similar issue, this Tribunal has held that mere late production of essentiality certificate is not a ground for denying the benefit of exemption. - Decided in favour of assessee. - Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for appellant Shri Bipin Garg submitted that the certificate had been already produced before the concerned departmental officers. The copy of the certificate was produced before the adjudicating authority again on 12.4.2006. But the demand was confirmed without considering the same. 4. On the other hand, the learned DR, Ms. Neha Garg supported the impugned order and argued that being an exemption notification it should be construed strictly. As per the notification, the appellants have to produce the certificate before clearances. The appellants have failed to produce the certificate before clearances and therefore are not eligible for the exemption. 5. We have heard the rival submissions and perused the records. The Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005. Moreover, the copy of the same is produced before the adjudicating authority on 12.4.2006 also. The exemption is denied for the reason that the certificate has not been received in the office of the respondent. From the copy of certificate produced before adjudicating authority, it is clear that the goods were cleared to DMRC Ltd. for use in DMRC project and therefore the goods satisfied the condition for being exempted. The only dispute is on pressing into application the benefit of exemption the condition to produce the certificate before clearance was not complied with. In our view, when the goods have otherwise satisfied the conditions for granting the benefit, then a liberal interpretation is called for at the stage of applicabil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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