2017 (4) TMI 327

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..... egularity, if any - In the present case, the certificates were signed by the Executive Head of the Project Implementing Authority and countersigned by the Principal Secretary. The same is not in dispute. The submission of proper certificate subsequently cannot be brushed aside and the substantial benefit cannot be denied on technical ground - appeal dismissed - decided against Revenue. - E/56648/ .....

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..... rned State Government is to be produced. In the present case, the respondent claimed that the goods were supplied to the approved projects. The exemption claimed was denied by the Original Authority on the ground that at the time of clearance, the respondent was not having valid and proper certificate as per notification. The duty demand was confirmed with penalty of equivalent amount. On appeal, .....

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..... ead of the Project Implementing Authority and countersigned by the Principal Secretary. The same is not in dispute. The submission of proper certificate subsequently cannot be brushed aside and the substantial benefit cannot be denied on technical ground. We are in agreement with the findings of the Commissioner (Appeals). We find no merit in the appeal filed by the Revenue, which states that the .....

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