https://www.taxtmi.com/caselaws?id=104477 Notification No. 23/89-C.E. required certification of specified parameters by the Director of Industries of the State Government or the Development Commissioner for Cement in the Government of India. The Tribunal treated a certificate issued by the Joint Commissioner of Industries as sufficient where the substantive certification requirement was met, and held that the absence of the exact designation in the State machinery was not fatal. On that basis, exemption benefit under the notification could not be denied merely because the certificate came from a different State officer. en-us Tue, 27 Mar 2001 00:00:00 +0530 Wed, 29 Feb 2012 12:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104477 Notification No. 23/89-C.E. required certification of specified parameters by the Director of Industries of the State Government or the Development Commissioner for Cement in the Government of India. The Tribunal treated a certificate issued by the Joint Commissioner of Industries as sufficient where the substantive certification requirement was met, and held that the absence of the exact designation in the State machinery was not fatal. On that basis, exemption benefit under the notification could not be denied merely because the certificate came from a different State officer. Case-Laws Central Excise Tue, 27 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104477