Certificate as a pre condition for issuance of FL-III license. This is something which needs to be considered by the Minister, State Excise, which apparently has not been considered while passing the impugned order dated 26 December 2019. The Minister has proceeded to brand the document dated 8 May 2017 as a forged Completion Certificate. However, the said document does not, in any manner, indicate or certify that the construction in question was complete. Therefore, the said document cannot be treated as a Completion Certificate. On the contrary, the Petitioner has placed on record the permission issued by the Gram Panchayat on 12 April 1995 for commencement of construction. He has also placed on record the Gram Panchayat Form No.8 to show existence of construction in the records of the Gram Panchayat. Since prima facie evidence is produced to show that the construction is commenced and carried out in pursuance of the permission issued by Gram Panchayat, and since the existence of construction is also shown in the register maintained by the Gram Panchayat, the Minister, State Excise will have to consider the issue as to whether production of the separate Completion Certificate would at all be required as a pre-condition for issuance of FL-III license.