Notification benefit cannot be denied where certificate conditions are satisfied and original production is impracticable under the scheme.

A certificate issued under Notification No. 108/95 satisfied the prescribed condition where the project certificate scheme contemplated a consolidated certificate for multiple sub-vendors and individual recipients received copies rather than the original. The earlier final order rested on an incorrect assumption that the certificate had been attested by the Principal Secretary, when it had only been countersigned and later notarised. In those circumstances, insisting on production of the original would have imposed an impracticable requirement and defeated the notification's intended benefit. The earlier order was therefore recalled and relief granted under the notification.

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Issues: Whether the certificate furnished under Notification No. 108/95 satisfied the prescribed condition, and whether the earlier final order required recall on account of the mistake regarding attestation and the impracticability of producing the original certificate.

Analysis: The certificate was issued in connection with a project certificate scheme where a consolidated certificate is ordinarily issued for multiple sub-vendors, and individual vendors receive copies rather than the original. The earlier order proceeded on an incorrect assumption that the certificate had been attested by the Principal Secretary, whereas the Principal Secretary had only countersigned it and the certificate was later attested by a Notary. In these circumstances, insisting on production of the original certificate would be unrealistic and would unfairly defeat the benefit intended by the notification. The mistake in the earlier order therefore warranted correction.

Conclusion: The certificate fulfilled the requirement of Notification No. 108/95, and the earlier final order was liable to be recalled. The appeal was allowed with consequential relief.

Final Conclusion: The assessee was held entitled to the benefit of the notification, and the earlier disposal was set aside in favour of granting relief.

Ratio Decidendi: Where a notification condition is otherwise satisfied and the original document cannot reasonably be produced because the scheme contemplates issuance of copies to individual recipients, the benefit cannot be denied on a mistaken factual assumption or on an impossible procedural requirement.

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