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2014 (1) TMI 1345 - CESTAT MUMBAIDenial of benefit of exemption Notification No. l48/94-Cus. - Failure to produce copies of the required certificates - Held that:- Notification No. 148/94-Cus. itself provided for condonation of delay in submission of the certificates which the lower authorities failed to do. That is why this Tribunal remanded the matter for re-consideration, after condoning the delay in the submission of utilization of certificates, for verification of the certificates already submitted. Now the department has again rejected the benefit on a new ground that the appellant has failed to submit the certificates, which is very strange, to say the least. From the records of the case, it is abundantly clear that the appellant had submitted the distribution certificates under the cover of letters dated 29-8-1994, 22-2-1997 and 27-3-1997. The dated signature and seal of the department on the copies of these letters very clearly show that the department did receive these distribution/utilization certificates. If the department has mis-placed these certificates, the appellants cannot be blamed for the lapses/inefficiencies on the part of the department - Decided in favour of assessee.
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