TMI Blog2023 (7) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner(Appeals) - Therefore, the provisions of the Central Excise Act are very much clear that the Commissioner of Central Excise can direct the Deputy Commissioner who has adjudicated the matter to file before the Ld.Commissioner(Appeals). Therefore, the Deputy Commissioner has rightly filed the appeal before the Ld.Commissioner(Appelas) in terms of section 35E(2) of the Central Excise Act, 1944. It is a fact on record that Notification No.108/95-CE dated 28.08.1995 allows the benefit of duty free clearance provided that before clearance of the said goods, the manufacturer produce before the Assistant Commissioner of Central Excise having jurisdiction over their factory a certificate from United Nation or an international organization ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Tullow India Operations Ltd., it is held that the appellant is entitled to take benefit of exemption Notification No.108/95-CE dated 28.08.1995. Appeal allowed. - Excise Appeal No. 171 of 2010 - FINAL ORDER NO. 75960/2023 - Dated:- 7-7-2023 - HON BLE SHRI ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE SHRI K. ANPAZHAKAN, MEMBER ( TECHNICAL ) Shri Sagar Chowdhury , Advocate for the Appellant (s) Shri S.Mukhopadhyay , Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order wherein benefit of the exemption Notification No.108/95-CE dated 28.08.1995 was denied. 2. The facts of the case are that the appellant is manufacturer of PSC Sle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the issue as to whether the assessee could have produced certification of exemption after clearance or not. It is his submission that initially adjudicating authority held this question in favour of the appellant and the Commissioner reversed the decision of the original authority not on this ground, therefore, the finding of the original authority in this regard has attained finality. Further he relied on the decision of the Hon ble Apex Court in the case of Commissioner of Customs (Imports) Mumbai v. Tullow India Operations Ltd. [2005 (189) ELT 401 (SC)] that even production of certificates post facto is permissible in law. Therefore, he prayed that the impugned order is to be set aside. 6. On the other hand the Ld.Authorized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No.108/95-CE dated 28.08.1995 or not? (a) This appeal under section 35E of the Central Excise Act, 1944 before the Ld.Commissioner(Appeals) filed by the adjudicating authority being aggrieved person is maintainable or not. 9. Section 35E of the Central Excise Act, 1944 deals with the provisions of filing of appeal by the revenue before the higher authorities. For better appreciation, the provisions of section 35E(2) are extracted below:- SECTION 35E. Powers of [Committee of Chief Commissioners of Central Excise] or [Principal Commissioner of Central Excise or Commissioner of Central Excise] to pass certain orders. .. (2) The [Principal Commissioner of Central Excise or Commissioner of Central Excise] m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is entitled for the benefit of exemption Notification No.108/95-CE dated 28.08.1995 or not. 12. It is a fact on record that Notification No.108/95-CE dated 28.08.1995 allows the benefit of duty free clearance provided that before clearance of the said goods, the manufacturer produce before the Assistant Commissioner of Central Excise having jurisdiction over their factory a certificate from United Nation or an international organization that the said goods are intended for official use by the United Nations or the international organization or are to be supplied to a project financed by the said United Nations or the international organization and the said project has duly been approved by the Government of India. Admittedly in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that eligibility criteria deserves strict construction although construction of the condition thereof may be given a liberal meaning. It was also held that once the assessee satisfies the eligibility clause, the exemption clause therein may be construed liberally. Further, it was held that it is well settled that 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. 15. Admittedly in the case in hand the appellant has produced the certificate although late but the said certificate fulfills the criteria of exemption available to the appellant therefore following the decision in the case of Tullow India Operations Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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