TMI Blog2016 (2) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... concentration on this vital aspect should receive the utmost attention of the authorities by being liberal in passing benefits of such notifications. Any attempt to deny such benefits on technical grounds would contribute to the alarming growth in loss of vision, which no progressive society can afford. In the instant case, the said certificate had been signed by the Under Secretary to the Govt. of India. There is understandably difference between an unsigned certificate and a certificate which was signed but not countersigned. Taking into the account the well settled principle that procedural infirmities such as the present one should not be allowed to the extent of denying the very benefit offered by the above said notification which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturer produces before the Assistant Commissioner of Central Excise having jurisdiction over his factory, in case the said goods are intended to be supplied to a project financed by the World Bank and if the said project has been approved by the Government of India, a certificate from the Executive Head of the Project Implementing Authority and countersigned by an officer not below the rank of a Joint Secretary to the Government of India that the goods are required for execution of the said project and that the said project has duly been approved by the Government of India. 3. On verification of the refund claims filed by the appellant, the following discrepancies were noted. (i) Though the assessees cleared the said goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of India. 5. The learned Commissioner (Appeals) has further held that the production of a proper certificate before the clearance of goods is the condition precedent to avail of the exemption under Notification No. 108/95-C.E., dated 28-8-1995, as amended. Being aggrieved with the aforesaid Order-in-Appeal No. 93/2004, dated 27-2-2004, the present appeal has been filed. 6. The appellant-assessee is represented by Shri T. Ramesh, Advocate, who submitted that the appellant are entitled for the benefit of the exemption of the said notification; that at the time of participating in the bid, the Central Excise duty was not payable on such sutures and however, w.e.f. 1-3-2002, the Central Excise duty was levied on sutures and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejection of the appeal. 8. Heard both sides and on perusal of records, we find that the Ophthalmology Section of Ministry of Health and Family Welfare, Government of India had awarded the contract to the appellant-assessee as per the terms and conditions of the bid document for the items i.e. sutures. Before proceeding to address the core issue, we bear in mind that the clearance of the goods was for Cataract Blindness Control Project financed by the World Bank. It is true that the benefit of notification becomes eligible only in the event of fulfilment of the conditions stipulated therein. In the instant case, the Commissioner (Appeals) has denied the benefit of this notification on two counts viz non-production of certificate before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liberal in passing benefits of such notifications. Any attempt to deny such benefits on technical grounds would contribute to the alarming growth in loss of vision, which no progressive society can afford. Keeping this in mind, the solitary ground that led to the denial of the benefit under the said notification was that the certificate was not countersigned by an officer of stipulated rank viz., not below the rank of a Joint Secretary to the Govt. of India. In the instant case, the said certificate had been signed by the Under Secretary to the Govt. of India. There is understandably difference between an unsigned certificate and a certificate which was signed but not countersigned. Taking into the account the well settled principle that pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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