2016 (6) TMI 569

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n. 2. The appellants are engaged in the manufacture of cables, wires and SS wires and were clearing the same to Delhi Metro Rail Corpn. Ltd. As per the condition No. 61 attached to the said notification, the appellants were required to produce a certificate before the clearance of goods, from the Chairman or the Manager of DMRC to the effect that such goods are being procured for and on behalf of DMRC. 3. As per the appellants, they procured such certificate and sent a copy of the same to the department on 18.6.2005 before the clearance of goods on 20.6.2005. It seems that Revenue objected to such production of photocopy instead of original certificate. The said original certificate was submitted to the Deputy Commissioner under the cover .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ication No. 29/2003 CE dated 01.4.2003 for availing exemption under the said Notification. I observe that adjudicating authority has refused to receive such letter sent under UPC which is said to have contained the certificate issued by the competent authority. I concur with the findings of the adjudicating authority and hold that even if it is presumed that the appellant had sent a copy of the certificate through letter posted on 18.6.2005, the condition of the Notification is not satisfied because as per the condition of the said Notification original certificate issued by the competent authority and not a copy of same was required to be submitted before the adjudicating authority prior to clearance of the goods. I find that the certifica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t only that, it is seen that appellant subsequently produced the original copy of the certificate even before the passing of the order by the Deputy Commissioner. In these circumstances, the Deputy Commissioner could have taken note of the original copy of the certificate and could have allowed the benefit to the assessee. Such raising of technical or procedural objection by the Revenue only reflects upon their anxiety to confirm the demands. We also note that it is not the Revenues case that certificate produced by the appellant is not reflecting the factual position and is not correct. In such a scenario, we set aside the impugned order and allow the appeal with consequential relief. 6. At this stage, we are also informed that an identi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X