2007 (6) TMI 446

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....DR, for the Respondent. [Order]. -  The ld. Counsel for the Appellant submitted that for the delayed submission of the amended certificate, entitlement to the exemption was denied. He submitted that original certificates were submitted duly but in view of delay by the Naval Authorities to issue an amended certificate, the appellant was deprived of the benefits. In support of his content....

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.... is directory. As aforesaid, the petitioner has complied with mandatory conditions in full and substantially complied with the directory condition. Even at the cost of repetition, we reiterate that there is no dispute that sufficient proof was furnished, if belatedly, by the petitioner regarding payment of the due money in the aforesaid fund." 2. The ld. JDR submitted that the Notification....