TMI Blog2004 (12) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... Disc. Magazine for CD Rom Changer imported by the assessee for the Department of Space, Ministry of Defence, for supply to the National MST Radar facility. The assessees could not produce the required Duty Exemption Certificate and the delay was due to procedural delays. However, the same was obtained after the clearance of the goods and the same had been produced for the purpose of grant of refund in the matter. The only ground on which the claim was rejected by the original authority was that there was a delay in production of the requisite duty exemption certificate issued by the Government and that it should have been produced at the time of clearing the goods and as the same had not been done, the certificate cannot be accepted. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessments cannot be reopened as held by the Apex Court in the case of Priya Blue Industries Ltd. v. CC (Preventive) [2004 (172) E.L.T. 145 (S.C.) = 2004 (64) RLT 321 (S.C.)] and also relied on the judgment of the Supreme Court rendered in the case of Sun Export Corporation v. CC, Bombay - 1997 (93) E.L.T. 641 (S.C.). 5. The learned Counsel submitted that the refund application was not seeking re assessment of the goods but they had only sought refund to claim the benefit of Notification, which had already been done in the Bill of Entry and in terms of Notification. The certificate could not have been obtained due to procedural delays and the refund was necessitated as the certificate was issued at a subsequent time. He submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submission of the certificate could be relaxed. (iv) Bajaj Tempo Ltd. v. CCE, Indore - 2004 (165) E.L.T. 323 (Tri. - Del.) it is held that the condition laid down in Notification No. 108/95-C.E. dated 28-9-95 for production of duty exemption certificate has to be held as a procedural one and the delay in submission of the certificate will not affect the grant of exemption. In view of the well settled position in law that the requirement of production of duty exemption certificate as required in the Exemption Notification is a procedural requirement, the delay in production of the exemption certificate should not result in denial of the benefit of exemption. (v) The Hon'ble Supreme Court in the case of Kasinka Trading v. Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The assessees had claimed for reopening of the assessments than the one in the Bill of Entry. While in the present case, the assessments are not being reopened but only the benefit of Notification is claimed. The Notification required only the production of certificate, which has been accepted by the Commissioner. Therefore, the Apex Court judgment rendered is distinguishable. We find from the judgments cited by the learned Counsel that the condition regarding production of certificate before clearance of goods is a procedural requirement and exemption cannot be denied on the sole ground of delayed submission of such certificate. Therefore, the order passed by the Commissioner is legal and proper in the light of the judgments referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
