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2015 (1) TMI 1325 - AT - Central ExciseBenefit of N/N. 63/95-CE dated 16.03.1995 - goods manufactured by the appellant, which were cleared to M/s. HAL, were further supplied to defence, the same were being cleared by the appellant without payment of duty - denial of benefit of notification on the ground that the notifications in question grant exemption to M/s. HAL and not to the vendors of HAL - time limitation - Held that: - certificates handed over to the appellant duly signed by CSIO or aeronautic development agency and based on which the appellant availed the benefit of notification. Even if the fact that they were not signed by the proper officer is admitted, no suppression or mis-declaration can be attributed to the assessee so as to invoke the longer period of limitation - as is seen from the certificate, the person signing the same is holding the rank in pay scale higher than the Deputy Secretary to Government of India in which case even though the certificates were not signed by Deputy Secretary, the same should be accepted. Further the Superintendent in his letter dated 28.10.2013 has also verified the said certificates and has reported that the same appears to be adequate - demand cannot be held sustainable on the point of limitation itself - appeal allowed by way of remand.
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