Notification benefit cannot be denied where the certificate is countersigned by the Director and signed by the Joint Director.

Benefit under Notification No. 24/92 could not be denied merely because the certificate was signed by the Joint Director and countersigned by the Director. The certificate satisfied the requirement in substance, and the Tribunal followed its earlier decision on the same point. The objection to the notification benefit was therefore rejected, and the denial was held unsustainable.

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Issues: Whether the benefit of Notification No. 24/92 could be denied on the ground that the certificate was not signed by the Director, when it was signed by the Joint Director and countersigned by the Director.

Analysis: The certificate was found to bear the Joint Director's signature and the Director's countersignature. The issue had already been considered in an earlier Tribunal decision, and the same approach was followed. On that basis, the objection to the notification benefit was not accepted.

Conclusion: The denial of the notification benefit was unsustainable and the appeal succeeded.

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