2005 (2) TMI 172

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....l of the Revenue is directed against an order of the Collector of Customs (Appeals) allowing the benefit of Notification No. 204/76-Cus., dated 2-8-1976 (as amended) to the respondents in respect of "Evaporation End" which was got repaired abroad and re-imported into India.  The only ground raised by the appellant is that no certificate as required under the first proviso to the Notification ....

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....urt's judgment in Mangalore Chemicals & Fertilisers Ltd. v. Dy. Commissioner, 1991 (55) E.L.T. 437 (S.C.) in support of his point that the requirement of production of certificate for claiming the benefit of the subject notification was in the nature of a procedural condition of technical nature and hence non-production of such certificate was a condonable lapse. Ld. Consultant, in this connection....