TMI Blog2017 (8) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... liberal consideration without satisfying primary condition of grant. Without strict compliance to the legislative mandate, appellant has liberally claimed exemption. Therefore, finding of the appellate authority on the time bar is confirmed. Order of the learned Commissioner (Appeals) upheld - appeal dismissed - decided against appellant. - E/920/07 - A/88583/17/EB - Dated:- 23-5-2017 - Shri D. N. Panda, Judicial Member And Shri C. J. Mathew, Technical Member Ms. Padmavati Patil, Advocate for Appellant Shri Ashutosh Nath, AC (AR) for Respondent ORDER Per: D.N. Panda Appellant pleads that when the steel bars and rods were supplied to Vikram Sarabhai Space Centre (VSSC), it is entitled to the benefit of Notification No. 64/95-CE dated 16.3.1995 under Sr. No. 7 of the Table appended to this Notification. The said notification reads as under: - 16-3-1995 Notification No.64/95-Central Excise In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod as the Commissioner of Central Excise may in any case, allow, a certificate from any of the above agencies that the goods have been received by that agency for the purpose for which the donation was made. 2 All goods If,- (i) donated to the National Defence Fund or the Ministry of Defence; (ii) it is certified on the relevant clearance documents, by the producer or manufacturer of the goods, or the owner or keeper of the ware-house in which such goods are deposited, that the goods are intended to be donated as above; (iii) the goods are sent direct from the place of production, factory of manufacture, or, as the case maybe, from the warehouse to the National Defence Fund or the Ministry Defence; and (iv) the producer, manufacturer, owner or keeper produces before the proper Central Excise Officer within two months of the date of removal of the goods from the place of production or factory, or, as the case may be, from the warehouse, or within such extended period as the Commissioner may in any case, allow, a certificate from the National Defence Fund or the Ministry of Defence that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Government of India, Department of Space; and (ii) the manufacturer produces, before the clearances of the said goods, a certificate from an officer not below the rank of an Assistant Scientific Secretary in the Indian Space Research Organization giving the description and quantity of each type of the said goods for which the exemption under this notification is claimed and certifying that the said goods are intended for use in a project mentioned above. 8 Equipment and stores If,- (i) used for the systems and sub-systems of the Integrated Guided Missiles to be developed under the Integrated Guided Missiles Development Programme of the Government of India in the Ministry of Defence; (ii) before clearance of the said goods, a certificate from the Chairman or Member Secretary of Programme Management Board or the Director of Management Services, Defence Research and Development Laboratory, in the Ministry of Defence to the effect that the said goods are intended for the aforesaid use, is produced to the proper officer. (iii) * * * * (iv) the aforesaid use is elsewhere than in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) before the clearance of the said goods, in each case, an officer not below the rank of a Joint Secretary in the Ministry of Defence or in the Ministry of Home Affairs, as the case may be, recommends grant of this exemption indicating the full description and quantity of the said goods to be supplied to the forces mentioned above. 15 All goods If manufactured and consumed within the factory of production of the bullet-proof jackets for supply to the Armed Forces of the Union or to the Police Forces of the States or the Union Territories. 16 All goods If,- (i) supplied to the Programme SAMYUKTA under the Ministry of Defence; and (ii) before clearances of the goods, a certificate from the Programme Director, Programme SAMYUKTA to the effect that such goods are intended for the said Programme SAMYUKTA, is produced to the proper officer. 17 All goods If,- (i) supplied to the Programme SANGRAHA under the Ministry of Defence; and (ii) before clearances of the goods, a cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Indian Navy or Coast Guard or Director General of Coast Guard or any other officer of the Indian Navy or Coast Guard equivalent to the Joint Secretary to the Government of India, to the effect that the said goods are intended for the said use, is produced to the proper officer. 22 All goods If, - (i) supplied to the Programme DIVYA DRISHTI under the Ministry of Defence; and (ii) before clearances of the goods, a certificate from the Director, Defence Electronic Research Laboratory or Chief Managing Director, Electronics Corporation of India Limited, to the effect that such goods are intended for the said Programme DIVYA DRISHTI, is produced to the proper officer. Explanation. -For the purposes of this notification, the expression, - (i) underwater battery means a lead acid battery consisting of cells connected in series or parallel combination to produce power to submarine vessels including Torpedo and Chariot. (ii) Armed Forces of the Union includes the Central Reserve Police Force, the Indo Tibetan Border Police Force, the Special Services Bureau, the Border Security Force ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, if any permissible the lower authority will decide the issue of interest under Section 11AB and penalty under Section 11AC. 5. When the order of the Commissioner (Appeals) is perused, it is very clear that he has understood what were the goods cleared by the appellant while recording the categorical facts in para 6 of his order. He has understood the object of Sr. No. 7 in the Table appended to the Notification No. 64/05-CE dated 16.3.1995. He has further understood that the bars and rods cleared by the appellant does not subscribe to the Entry No. 7 of the Notification. He therefore opined that mere reliance of the appellant on the certificate of VSSC, shall not grant exemption from duty to the appellant. He examined the issue in detail in para 9 of his order. 6. So far the time bar aspect is concerned, he has also opined in para 13 of the order against appellant. We do not find any merit in the submission of the appellant that the proceedings is time barred. Mere filing of the returns does not exempt the appellant from consequence of law. The appellant says that it had bonafidely believed from certificate of VSSC that it would be granted exemption of duty when the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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