TMI Blog2015 (10) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... t to enable authorities to verify whether deference between total value of imports and total quantity of imports has been paid correctly or not – Admittedly Regulation 7 is not condition for determining eligibility to concessional rate of duty – Appellant has produced Installation Certificate in first round of litigation and copies were produced before Commissioner (Appeals) in second round and when copies are taken, naturally they are taken on fresh paper – Therefore benefit of exemption notification cannot be denied on ground that Installation Certificate has not been produced – In absence of any evidence showing that equipment was not installed, appeals have to be allowed with consequential relief – Appeals allowed – Decided in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Tribunal. The matter has attained finality with the decision of the Hon ble High Court of Andhra Pradesh taking a view that Installation Certificate was not required. 3. Today when the matter was called, learned counsel submits brief note on earlier litigation with regard to 4 Bills of Entry as mentioned above. Thereafter he submits that there are total 16 appeals which are to be considered today but only 11 appeals have been listed. He submits that the Appeal Nos. 83-85, 88 93 have not been listed. He brings to my notice that while passing the Stay order, a common order has been passed in respect of the Appeal Nos. C/80 to 95/2011. Since the issue involved is common and there is a mistake in listing of the appeals, he re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate produced has been found to be incomplete and unreliable by the Commissioner (Appeals). 8. I have considered the submissions made by both the sides. According to the Regulation 7 of the Project Imports Regulation : The importer shall within three months from the date of clearance for home consumption of the last consignment of the goods or within such extended period as the proper officer may allow, submit a statement indicating the details of the goods imported together with necessary documents as proof regarding the value and quantity of the goods so imported in terms of this Regulation and any other document that may be required by the proper officer for finalization of the contract . From the Regulation, it is quite clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nswer given by learned counsel to this serious observation is that the appellant has produced such Installation Certificate in the first round of litigation and copies were produced before the Commissioner (Appeals) in the second round and when copies are taken, naturally they are taken on fresh paper. That could be the reason leading to this observation. 10. In view of the clear decision of the Hon ble High Court of Andhra Pradesh, benefit of exemption notification cannot be denied on the ground that Installation Certificate has not been produced. In the absence of any evidence showing that the equipment was not installed, the decision of the Hon ble High Court has to be followed and appeals have to be allowed with consequential relief. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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