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Issues: Whether exemption under Notification No. 6/2002-CE, as amended, could be denied merely because a photocopy of the certificate was furnished before clearance and the original certificate was produced later.
Analysis: The condition in the notification required production of a certificate from the specified DMRC authority before clearance of the goods, but it did not expressly require that the original certificate alone be submitted to the department. The objection raised was purely technical, and the record showed that the original certificate was also produced before the adjudication order was passed. There was no dispute about the correctness of the certificate or the factual entitlement to the exemption.
Conclusion: The requirement of the notification was held to be satisfied, and denial of exemption on the ground that only a photocopy was initially submitted was not justified; the assessee succeeded.
Final Conclusion: The impugned orders were set aside and the benefit of exemption was restored with consequential relief.
Ratio Decidendi: Where a notification requires production of a certificate before clearance but does not insist on submission of the original alone, later production of the original certificate cures the objection and a technical lapse cannot defeat the substantive exemption.
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