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2019 (1) TMI 969 - AT - Central ExciseClearance of goods to a specified project authority approved by the Government of India - Refund claim - exemption in terms of Notification No. 108/95-Ex dated 13.10.1995 - Held that:- The exemption certificate as furnished by the appellant was providing and was fulfilling all the conditions as are required to be fulfilled for seeking the benefit. The certificate has been signed by Executive Chief Project Implementing Authority/ Chief Project Manager. It has been clarified in the certificate itself that his post is equivalent to Joint Secretary in Government of India in Ministry of Railways. Commissioner(Appeals) has miserably been silent about acknowledging all the details furnished to him vide the exemption certificate rather has opted to be silent for the same. The mere emphasis upon the Notification without acknowledging the complete compliance thereof on the part of the appellant is opined unappreciable on the part of the adjudicating authority. Appeal allowed - decided in favor of appellant.
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