TMI Blog2012 (12) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... m Development Corporation Lucknow – Held that:- Condition involved in this case is of a type where compliance after clearance of goods cannot be fatal to the claim - whether the certificates produced cover the quantities issued, whether it is issued by the proper authority etc. have not been verified by the lower authorities - matter remanded to the lower authority - E/1472/2005 - A/430/2012-EX( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orporation of a State Government and the payment should have been received by cheque drawn by such Co-operative Society or Corporation, as the case may be, on its own bank account. Further condition No. 16 of the Notification should have been satisfied. The said condition read as under : If the manufacturer produces at the time of clearance a certificate from an authorised officer of the Handlo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation the said demand has been confirmed with interest and penalty. In the first appeal before the Commissioner (Appeal) the adjudication order has been upheld. Aggrieved by the order the appellants have filed this appeal before the Commissioner (Appeal). 4. The Appellants submit that the Tribunal in their own case in an appeal on the same issue passed Final Order No. 101/05-C, dated 12-1-2005 [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for availing the exemption stand complied, they may be allowed the benefit of the exemption and the impugned order may be set aside. 6. The ld. AR for Revenue relies on the decision of the Apex Court in CCE v. Cadilla Laboratories Ltd. - 2002 (142) E.L.T. 279 (S.C.) and CCE v. Deepak Spinners Ltd. - 2005 (179) E.L.T. 93 (Tri.) and argues that since a condition in the notification has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Tribunal in the case of this appellant in this type of matter. 9. However we notice that the question whether the certificates produced cover the quantities issued, whether it is issued by the proper authority etc. have not been verified by the lower authorities because the said authorities have gone by the argument that certificates produced after clearance need not be looked into. So ..... X X X X Extracts X X X X X X X X Extracts X X X X
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