Concessional Countervailing Duty Granted After Initial Denial Due to Incorrect Certificate Issuer; No Forgery Alleged.

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....Denial of Benefit of concessional rate of CVD on the ground that the certificate submitted by assessee-Respondents, has been issued by the Superintendent of Customs and Central Excise and not by the jurisdictional Deputy/Assistant Commissioner, as required - nowhere it is alleged that the certificate was forged or not based on the imports - exemption allowed - AT....