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TMI Blog2019 (7) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... t cleared availing benefit under Notification No. 2/2001-CE dated 27.01.2001 and 16/2001-CE dated 26.03.2001 as amended. Whereby, the Exemption was granted in respect of removal of cement for the purpose of re-construction in the earthquake affected areas. 2. Sh. Anand Nainawati, Ld. Counsel appearing on behalf of assessee submits that in the appeal filed by the assessee, the period involved in February 2001 to May 2001 which is prior to the Notification No. 31/2001-CE dated 01.06.2001 by which the Original Notification No. 67/95-CE dated 16.03.1995 was amended. He submits that even for the period prior to amendment, this Tribunal has considered the identical issue in the case of Shree Digvijay Cement Co. Ltd. Vs CCE., Rajkot vide Final O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the Revenue's appeal. 4. We have carefully considered the submission made by both the sides and perused of the record. We find that in the assesse's appeal, the period is February 2001 to May 2001 during which the Exemption Notification No. 67/95 was denied. We find that this issue has been considered in the case of Toyota Kirloskar Motor Ltd. (Supra), wherein, it was held that the benefit of Exemption Notification No. 67/95 is available even for the period prior to the amendment Notification No. 31/2001-CE. Considering the said decision of the Bangalore Tribunal, this Tribunal also given the relief in the case of Shree Digvijay Cement Co. Ltd wherein the following order was passed 4. We have carefully considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said State without making any charge therefore"; (ii) that the goods are sent directly from the factory of the manufacturer or warehouse to the Central Government, the Government of Gujarat; or as the case may be, the relief agencies of the Central Government, the Government of Gujarat including the relief agencies duly approved by the Government; and (iii) that the manufacturer produces before the jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case may be, within three months from the date of removal of the goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State of Gujarat that the said goods have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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