Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 921 - AT - Central ExciseExemption under notification NO.6/2002-CE dated 1.3.2002 as amended vide Notification No.29/2003-CE dated 10.4.2003 denied - failure to produce the certificate before clearances and therefore are not eligible for the exemption - falire v/s late production of certificates - Held that:- From the copy of certificate produced before adjudicating authority, it is clear that the goods were cleared to DMRC Ltd. for use in DMRC project and therefore the goods satisfied the condition for being exempted. The only dispute is on pressing into application the benefit of exemption the condition to produce the certificate before clearance was not complied with. In our view, when the goods have otherwise satisfied the conditions for granting the benefit, then a liberal interpretation is called for at the stage of applicability. After taking into consideration the facts, evidence and arguments placed before us, we hold that the certificate having been produced, the delay, if any, to produce the certificate is only a procedural lapse for which the benefit of exemption cannot be denied. In the appellants' own case KEI Indus Ltd. vs. CCE, Jaipur-2008 (2007 (10) TMI 497 - CESTAT, NEW DELHI ) in a similar issue, this Tribunal has held that mere late production of essentiality certificate is not a ground for denying the benefit of exemption. - Decided in favour of assessee.
|