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2022 (2) TMI 1425 - AT - Central ExciseClearance of equipment without production of certificates prescribed in N/N. 33/2005-CE dated 8th September 2005 and in the absence of evidence of power purchase agreement - benefit of notification denied - demand alongwith interest and penalty - HELD THAT:- The contents of the said certificate is not ambiguous about the goods that are entitled to exemption. The goods have been certified to be of necessary for initial setting up of the project which is eligible for exemption. Neither of the lower authorities has established a contrary position. It is also stated in the said certificate that ‘power purchase agreement’ did exist between the beneficiary of the exemption notification and the energy distribution agency. This fact has also not been controverted by the lower authorities. The prescribed certificate was in possession of the appellant and, consequently, entitles them to eligibility for exemption. Non-production at the time of clearance is entirely procedural and which has since been made good within a short lapse of time. A fine distinction has been drawn by the Hon’ble Supreme Court in COMMR. OF CUS. (IMPORTS), MUMBAI VERSUS TULLOW INDIA OPERATIONS LTD. [2005 (10) TMI 502 - SUPREME COURT] holding that it is also well-settled that the Legislature always intends to avoid hardship. In a situation of this nature, the exemption notification cannot be construed in a way which would prove to be oppressive in nature. However, we do not intend to lay down a law that delay on the part of the authorities in granting such certificates would automatically enable an assessee to obtain refund. There are no reason to deny benefit of exemption notification - impugned order set aside - appeal allowed.
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