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2014 (5) TMI 945 - CESTAT MUMBAIEligibility for exemption - Serial No. 184 of Notification No. 20/99 - Essentiality Certificate - Import of seismic data tapes etc. - Valuation of the data tapes and demand notice dated 1-11-1999 – Whether certificate or letter issued by Dr. Chandrasekhar can be considered as the certificate issued by a duly authorized officer of the DGH as the essentiality certificate - Held that:- Assessees themselves have addressed their application to Shri Chug who was the authorized officer at the relevant time - It is inconceivable to believe assesse`s contention that according to them, Dr. Chandrasekhar is the duly authorized officer - In any case assessee had cross-examined Dr. Chandrasekhar during the adjudication proceedings wherein he has clarified the position - At this stage, it cannot be disputed that assessee have not been able to obtain essentiality certificate from the duly authorized officer of DGH - Even the impugned order was passed in 2006 and even at the time of hearing before this Tribunal in 2013, they have not been able to obtain the certificate - In the result, the benefit of Notification 20/99-Cus. cannot be extended to in the absence of the said certificate - Demand of duty is therefore upheld - Penalty u/s 112(a) is set aside – Decided partly in favour of assessee.
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