9911796707
TMI Blog2012 (11) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh approved agency. The petitioner having manufactured the said goods, claimed to have supplied the same to the approved agency for the purpose of relief and rehabilitation work in the earthquake affected areas of the State. The petitioner in terms of Exemption Notification No. 2/2001, dated 27-1-2001 desired to avail exemption from payment of excise duty, for which purpose, the petitioner needed to obtain a certificate from the Competent Authority. The petitioner applied for such certificate. However, the concerned authority, namely the District Magistrate refused to issue the certificate as prayed for. Notification No. 2/2001, dated 27-1-2001 reads as follows : "Donations for relief and rehabilitation of the people affected by the Earth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, within three months from the date of removal of the goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State of Gujarat that the said goods have been donated for use for the aforesaid purpose. 2. This notification shall remain in force upto and inclusive of the 31st day of July, 2001. 2. In the meantime, Excise Department in absence of such certificate instituted and completed the adjudicating proceedings and raised the duty demand. It appears that the petitioner's appeal against such order of the competent authority was pending before the appellate authority. At that stage, the petitioner approached this Court. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elf must be the donor to be able to avoid exemption. It would be sufficient if the goods are donated for the use of earthquake affected persons. However, this is not a matter for us to decide. In any case, implementation and interpretation of the Exemption Notification is within the purview of the Excise Department and not the District Magistrate. It is slated on behalf of the petitioner that in other Districts, in case of this very petitioner, no such stand is taken by the State Authority. 6. In the result, respondents and in particular, respondent District Magistrate, Palanpur, is directed to examine the factual aspects and issue necessary certificate in favour of the petitioner bearing in mind the observations made here-in-above, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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