TMI Blog2014 (1) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is very strange, to say the least. From the records of the case, it is abundantly clear that the appellant had submitted the distribution certificates under the cover of letters dated 29-8-1994, 22-2-1997 and 27-3-1997. The dated signature and seal of the department on the copies of these letters very clearly show that the department did receive these distribution/utilization certificates. If the department has mis-placed these certificates, the appellants cannot be blamed for the lapses/inefficiencies on the part of the department - Decided in favour of assessee. - C/86308/2013 - Final Order No. A/1004/2013-WZB/C-I(CSTB) - Dated:- 22-4-2013 - Shri P.R. Chandrasekharan and Anil Choudhary, Members (J) Shri S.N. Kantawala, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Trust, Mumbai failed to produce copies of the required certificates, the original of which had been submitted to the department vide letters dated 29-8-1994, 22-2-1997 and 27-3-1997. The appellant preferred an appeal and the lower appellate authority rejected the appeal. Hence the appellant is before us. 4. The ld. Counsel for the appellant submits that the appellant had submitted the original certificates to the department way back in 1994 and 1997 vide letters K-8 dated 29-8-1994 (wherein 59 distribution certificates for 10800 bags of Milk Powder were submitted), KM-13/97 dated 22-2-1997 (wherein 46 distribution certificates for distribution of Rape seed oil were submitted) and KM-14/97 dated 27-3-1997 (wherein 41 utilization certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilization of certificates, for verification of the certificates already submitted. Now the department has again rejected the benefit on a new ground that the appellant has failed to submit the certificates, which is very strange, to say the least. From the records of the case, it is abundantly clear that the appellant had submitted the distribution certificates under the cover of letters dated 29-8-1994, 22-2-1997 and 27-3-1997. The dated signature and seal of the department on the copies of these letters very clearly show that the department did receive these distribution/utilization certificates. If the department has mis-placed these certificates, the appellants cannot be blamed for the lapses/inefficiencies on the part of the department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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