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2011 (8) TMI 345 - AT - Central ExciseDemand, interest and penalty - period from 01.03.1986 to 19.11.1987 - the appellant were charged to have not discharging of their duty liability on the product Di-calcium Phosphate on the ground that appellant did not produce certificate from the Drug Controller of India as regards the eligibility of the said product for the benefit of Notification No 234/86-CE - The conditions referred to in sub-section (1) of Section 25 as regard time when such certificate is to be produced would, thus, mean those which were within the control and power of the importer. If it is not within the power and control of the importer and depends upon the acts of other public functionaries, non-compliance of such condition, subject to just exception cannot be held to be a condition precedent which would disable it from obtaining the benefit therefrom for all times to come. - Benefit of exemption allowed.
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