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2016 (6) TMI 569 - CESTAT NEW DELHI

2016 (6) TMI 569 - CESTAT NEW DELHI - TMI - Clearance of electrical goods to DMRC - Availability of notification No. 6/2002-CE dated 1.3.2002 as amended by Notification No. 29/2003-CE dated 10.4.2003 denied - exemption denied on the ground that only duplicate copy of the certificate was provided and original copy was not submitted - Held that:- Having gone through the conditions attached to the notification, we find that there is nothing in the said condition to suggest that original copy should .....

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agree with the learned advocate that in the absence of any direction in the said condition, requiring the assessee to send the original copy to the Revenue, the technical and procedural objection raised by the Revenue, cannot be upheld. Not 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 .....

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PADMANABHAN, MEMBER (TECHNICAL) For the Petitioner : Ms. Neha Meena, Advocate For the Respondent : Ms Neha Garg, AR ORDER PER ARCHANA WADHWA: The dispute in the present appeal relates to the availability of notification No. 6/2002-CE dated 1.3.2002 as amended by Notification No. 29/2003-CE dated 10.4.2003. The said notification exempts specified goods from payment of duty of excise subject to fulfillment of conditions enumerated therein. 2. The appellants are engaged in the manufacture of cables .....

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005. 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 of their letter dated 11.4.2006. 4. The Deputy Commissioner did not take into consideration the said original certificate produced by the appellant on the ground that same was not placed before clearance of goods. Accordingly, he denied the benefit of exemption notification and confirmed the demand of ₹ 3 .....

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05 before the Central Excise department prior to clearance of the goods, whereas the goods were cleared on 20.6.2005. I observe that the adjudicating authority has confirmed the demand on the grounds that the appellant has not produced original exemption certificate to the department before the clearance of goods. I find that the original certificate issued by the competent authority should have been produced before the Dy Commissioner or the Assistant Commissioner of Central Excise as the case .....

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ority 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 certificate does not fulfill the requirement of Notification No. 6/2002- .....

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