TMI Blog2011 (12) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was no reason to raise such demands on the ground that the certifying authority did not issue separate certificates for each factory of the appellants or only photocopy was produced and not the original. Since no actual loss of revenue has been brought out in the proceedings, we set aside the orders passed by the lower authorities to give relief to the appellants from all dues arising out of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tariff. They had supplied tyres of value of Rs. 1,98,840/- claiming exemption under Notification No. 108/95-C.E., dated 28-8-1995. This notification is available for projects funded by the World Bank. At the time of clearance of their goods they could not produce the original of the certificate required to claim the exemption, but only photo-copy was submitted. The certificate issued by the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants is that they have cleared the quantity as authorised by the certificate and the concerned certificate could not be produced at the time of clearance because the original copy of the letter was with one of their other units. They submit that the Revenue has not made out any case that the certificate is false or that they have cleared the quantity in excess what is authorised by the certi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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