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2013 (5) TMI 404 - AT - Central ExciseNotification No. 73/90 CE – Benefit denied – Manufacture of goods by asseesee and clearance at concessional rate as per notification - As per revenue assessee has not eligible for the benefit of notification because:- (i) Assessee contravened the provisions of rule 52A, 173C and 173G of Central Excise Rules 1944. (ii) Certificate issued by the Chief General Managers of concerned circles furnished by the assessee is not a valid certificate as envisaged in the notification 73/90 (iii) Assessee have suppressed the material facts and accordingly proviso to Sec. 11A(1) of the Act has been invoked. Held that:- There is no merit in the contentions of revenue. The prime idea of concessional rate of duty in terms the said notification is that the goods are used for Rural Telecommunication. In the absence of any dispute about the same, the timing of issuance of certificate cannot be made the basis for denial of substantive benefit, otherwise available to the assessee. Revenue has raised a contention that the goods mentioned in the said certificate were not the goods cleared by the respondent. However the certificate issued by GM (Development) Bihar Circle, Patna refers to the Purchase Orders issued by Department of Telecommunication which interalia contains the quantity of goods and its technical specification. Similarly, the certificate issued by Chief General Manager in the issue Gujarat Telecom Circle, Ahmedabad refers to the details of the Purchase Orders. Therefore revenue grievance cannot be up held. It is however seen that the certificates are issued in May 1992 and in September 1992 whereas, the clearances had been effected during the period from January 1993 to March 1994. As such even the said condition of the notification stand fulfilled. Thus, there is no infirmity in the order of Commissioner (Appeals). The appeal is accordingly rejected.
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