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2016 (9) TMI 283 - CESTAT NEW DELHI

2016 (9) TMI 283 - CESTAT NEW DELHI - TMI - Denial of exemption Notification No. 108/1995-CE dated 28.08.1995 - clearance of 85.755 MT of M.S. CTD Bars during the month of July 2004 and March 2005 - no certificate produced before removal of goods - certificate produced subsequently was in the name of ANS Construction (P) Ltd. New Delhi and not in the name of the appellant - Held that:- the appellant has not explained as to how the certificate issued in the name of ANS Construction Ltd. should be .....

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ein. Therefore, we do not find any infirmity in the impugned order passed by the Ld. Commissioner (Appeals). - Decided against the appellant - E/3088/2007-Ex[DB] - Final Order No. 52903/2016 - Dated:- 4-3-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member (Technical) Mr. Bipin Garg (Advocate) for the Appellant Mr. R. K. Mishra DR for the Respondent ORDER The brief facts of the case are that the appellant is engaged in the manufacture of excisable goods, namely, M.S. CTD Bars. .....

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e appellant. 2. Sh. Bipin Garg, the Ld. Advocate appearing for the appellant submits that the goods were in fact supplied to M/s ANS Construction Ltd. in terms of Notification dated 28.08.1995, and thus, the benefit of duty exemption contained therein should be available to the appellant. He further submits that since the certificate was submitted at a later date, the same should be considered as a procedural violation, for which the substantive right for claiming the duty exemption as provided .....

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.02.2016, Hy-Tuf Steels Pvt. Ltd. [2015 (327) E.L.T. 531 (Tri. -Ahmd)], Commr. of Cus. (Airport), Chennai vs Regional Executive Dir, Airport Authority of India [2007 (217) E.L.T. -298 (Tri. -Chennai)] and Commr. of C. Ex. Chennai vs Dynaspede Integrated Systems Ltd. [2002 (147) E.L.T. 541 (Tri. - Chennai)]. 3. Sh. R.K. Mishra, the Ld. DR, on the other hand, submits that since the Notification dated 28.08.1995 have not been complied with in its proper perspective, the duty exemption provided ther .....

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ficial use or supplied to the projects financed by the said United Nations or an International Organization as approved by the Government of India. The proviso appended to the said notification states that before clearance of the goods to the organizations named in the Notification, a manufacturer shall produce the requisite certificate before the Assistant Commissioner. 6. We find from the available records that the no certificates were produced by the appellants for the goods supplied during t .....

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