2005 (11) TMI 295

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....lant. Shri P.K. Katiyal, SDR, for the Respondent. [Order]. -  After hearing both sides, I find that the demand of duty of  Rs. 5,74,628/- has been confirmed against the appellants by denying them the benefit of Notification 128/94 on the ground that the condition of the said notification requiring a certificate from the District Magistrate has not been fulfilled. The Ld. Advocat....

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.... been extended by the authorities. 2. Alter appreciating the submissions made by both sides, I find that the notification in question requires the certificate from the District Magistrate. The said condition cannot be diluted by the judicial forum. The appellants explanation that the certificate has been issued by the Additional Collector and should be considered as substantial compliance ....