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M/s Kanoria Chemicals & Industries Ltd. Versus Commissioner of Central Excise, Allahabad

2016 (10) TMI 472 - CESTAT ALLAHABAD

Notification No.108/95-CE dated 28.08.1995 - benefit of exemption - goods not supplied directly to UNICEF but were supplied to project assisted and Financed by UNICEF - certificate for claiming benefit under the clause (b)(ii) of Notification No. 108/95 by an Officer not bellow the Rank of Deputy Secretary to Government of India was not produced by the appellant - Held that:- the said notification as amended by notification No.40/99 dated 02/11/99 at clause (b) (i) provides that the goods suppli .....

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st appellate authority were sufficient proof to establish the eligibility of appellant to the benefit of the said notification No. 108/95. - The understanding of first appellate authority that goods were not supplied directly to United Nations Organization but supplied to a project and is covered by Clause (b)(ii) of the said Notification and required a certificate from officers not bellow the Rank of Deputy Secretary is not a correct appreciation of the provisions of said notification. We h .....

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d by M/s Kanoria Chemicals and Industries Ltd. 2. Appeal No. E/1673/2007 is filed against Order-in-Appeal No. 30/CE/ALLD/2007 dated 19.02.2007 & Appeal No. E/619, 620/2009 have been filed against common Order-in-Appeal No.105-106/CE/APPL/ALLD/2008 dated 18.11.2008. The issue in all these appeals is same. 3. The brief facts of the case are that the appellants are manufacturers of chemicals falling under Chapter 28 of Scheduled to Central Excise Tariff Act, 1985. They manufactured Stable Bleac .....

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project assisted and Financed by UNICEF and therefore the appellants were issued with show cause notice dated 08/09/2005 for the demand of Central Excise Duty of ₹ 13,76,762/- by proposing to deny the appellants benefit of the said notification. Subsequently for the period from April, 2005 to March, 2006 appellants cleared said goods involving duty of ₹ 8,15,869/-. They were issued a show cause notice C.No. VI (MP) Dem (12) Adj-19/2006 SCN No. 46/Jt.COMMR.Alld./2006 dated 21/12/2006 .....

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the original authority has held that the goods in questions have not been supplied directly to UNICEF but have been supplied to the projects and that clause (b) (ii) of Notification No. 108/95 dated 28.05.95 governed the clearances involved and the authority Competent to issue a certificate for claiming benefit under the said clause is an Officer not bellow the Rank of Deputy Secretary to Government of India and since such certificate was not produced by the appellant, they were not eligible fo .....

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decided through the impugned Orders-in-Appeal dated 19.03.2007 wherein it was held that it was clear that the goods were not supplied directly to UNICEF but were supplied to projects and the situation is covered under Clause (b) (ii) of the said notification and Ld. Commissioner (Appeals) did not interfere in the said Order in Original dated 26/09/2006. Assessee preferred appeal against the said two Orders in Original dated 19.3.2008 and 29.2.2008 before Ld. Commissioner (Appeals) who has decid .....

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d Procurement, UNICEF was competent authority to issue the certificate required under the relevant notification and therefore, they were eligible for the said notification and that the demand was barred by limitation. 5. Ld. Counsel for the appellant has taken us through the said notification which provides for exemption from whole of the duty of Central Excise if the said goods are intended for official use by United Nations or an International Organization and certificate from the United Natio .....

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ich certified that UNICEF has placed purchase order with M/s Kanoria Chemicals and Industries Ltd. for supply of 400 bags of Bleaching Powder for use in UNICEF assisted project in Rajasthan. He has also taken us through the said notification No. 108/95 dated 28.08.95 wherein a list of International Organizations is appended through amendment by notification No. 40/99-CE dated 02.11.99 and shown us that UNICEF is included in the list of International Organization in the said annexure. 6. The ld. .....

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