TMI Blog2007 (8) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... to have exercised discretion to extend the period of registration was not really addressed to by the Assistant Commissioner. Considering that, in our opinion, the ends of justice will be met if we set aside the orders dated 30-3-2005 passed by the CESTAT and order dated 14-7-2000 of the Commissioner (Appeals) and the order dated 16-11-1998 of the Assistant Commissioner to the extent of relief of the four vehicles mentioned earlier. The matter is remanded back to the Assistant Commissioner for reconsideration and disposal according to law in the light of what we have observed. The question of law is accordingly answered and the appeal is partly allowed - 128 of 2006 - - - Dated:- 17-8-2007 - F.I. Rebello and D.B. Bhosale, JJ. [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed reliance on the judgment of Bajaj Auto Limited v. Collector of Central Excise, Pune reported in 1997 (95) E.L.T. 246 (T). The Commissioner, did not accept the ratio of that judgment and distinguished the same. However, considering the finding that there was no power of relaxation, allowed departments appeal. 5. The appellants aggrieved preferred an appeal before CESTAT. The learned Tribunal in Para 2 held that the period for registration was three months from the date of clearance of the vehicles and there is no provision for condoning or extending the period of three months in the relevant notification. It is this order which is the subject matter of present appeal. 6. The question that we have been called upon to consider is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Commissioner may allow. A perusal, therefore, of the said paragraph would indicate that there is no time limit for production of the certificate. However, considering the limitation provided under Section 11B, as the application for refund cannot be submitted after six months, the period can be said to be co-extensive with that period of six months. 8. The second aspect is that the certificate must disclose that the vehicle must has been registered within three months of the clearance. The question is whether there is power in the Assistant Commissioner to extend the period of registration for producing the certificate. As we have noted earlier, there is no time limit specified in para 34(b), by which the certificate must be produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate was only a procedural lapse and if there was substantial compliance, benefit ought to be given to the appellants therein. In our opinion, though there also a certificate was produced beyond a period of three months, the question which we have addressed is different from what was answered by the Tribunal in Bajaj Auto Limited. Even otherwise considering our judgment, we approve with the view taken in Bajaj Auto Limited. 10. The question, therefore, is what is the relief that the appellants herein will be entitled to, considering our finding that there is power in the Assistant Commissioner to extend the period of registration as long as it is not beyond six months. 11. In the instant case, the Assistant Commissioner, Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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