2005 (12) TMI 192

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..... Notification No. 108/95 in regard to clearance of the electrical machinery supplied to West Bengal Electricity Board, during the period March 2001 to July 2002. The concession was availed in terms of certificate dated 24-1-2001 issued by the authorized authority. Subsequently, on 29-4-2003, show cause notice was issued stating that the supplies in question did not qualify for the exemption. In adj .....

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..... he duty demand beyond the normal period is hit by limitation. 4. We have perused the records and heard the ld. SDR also. It is not in dispute that the certificate in question was issued by the competent authority. The certificate was also in terms of the notification. Therefore, the error was on the part of the certificate issuing authority. The appellant merely transferred the benefit of lower .....

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