TMI Blog2017 (4) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... s challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal confirming the order of Commissioner (Appeals). 3. Counsel for the appellant has framed the following substantial questions of law :- (I) Whether the Learned Tribunal has committed a grave error by sustaining a demand of Central Excise on the basis of preserve findings by the Courts below? (II) Whether the Learned Tribunal has committed a grave error by not considering the fact that admittedly the alleged quantity of goods was manufactured to be used by the United Nations or an International Organization approved by the Government of India? (III) Whether the Certificate As per Notification No. 108/95-C.E., dated 29-8-1995 has to be in the name of the assessee even though admittedly goods are manufactured and sold to a organization holding a certificate for usage by the United Nations or an International Organization approved by the Government of India? (IV) Whether the Learned Tribunal has committed an error by holding that requirement of Notification No. 108/95-C.E., dated 28-8-1995 have not been complied with as the certificate was produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SS-CERT/19 Dated 7-3-2003 CERTIFICATE UNDER NOTIFICATION NO. 108/95 We have placed an order on M/s. ANS CONSTRUCTIONS 144/2, Ashram, Mathura Road New Delhi 110 014 for the work of Package No. UDA/DR/01 for Construction of Various Strom Water Drains in Udaipur City amounting to ₹ 5,38,16,790.00 only vide notice to proceed no. 1445-50 dated 10-12-2002. It is certified that M/s. ANS CONSTRUCTION 144/2, Ashram, Mathura Road New Delhi 110 014 requires to purchase following material for the work of above Package No. UDA/DR/01 under Rajasthan Urban Infrastructure Development Project (RUIDP) 1. Reinforcement Steel, Hot rolled deformed 237.8 MT (IS : 1139)/Cold Twisted (IS : 1786) bars We hereby certify that the above material is required for use of Rajasthan Urban Infrastructure Development Project (RUIDP) being implemented under Urban Development Department Government of Rajasthan. We further certify that this project Rajasthan Urban Infrastructure Development Project (RUIDP) is being financed by Asian Development Bank through loan No. 1647-IND duly approved by Government of India for Urban Infrastructure Development of six ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in compliance of letter dated 26-10-2005 of the Range Superintendent, necessary documents and information were submitted in person vide letter dated 8-12-2005 is also not correct as the Range Officer in the draft show cause notice forwared vide letter dated 24-1-2006 has himself pointed out that no reply to letter dated 26-10-2005 has been received from the assessee. However, if it is admitted for the sake of argument that the assessee submitted the documents/information vide letter dated 8-12-2005 even than the conditions of the notification are not fulfilled as the goods in question were removed in the month of July 2004 and March 2005 and certificate was required to be produced before that clearances. Moreover perusal of the certificate submitted by the assessee on 28-3-2006 reveals that the said certificate is in the name of M/s. ANS Construction Ltd., New Delhi and not in the name of the assessee. For this reason also the assessee is not entitled for the benefit of exemption under Notification No. 108/95-C.E., dated 28-8-1995. In view of the facts stated above it is proved beyond doubt that the assessee failed to comply with the conditions laid d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to take the benefit of exemption laid under Notification No. 108/95 ibid. Furthermore, certificate produced by the appellant is in the name of M/s. ANS Construction Ltd., New Delhi and not in the name of the appellant. I find that the appellant could not fulfill the conditions of the Notification No. 108/95-C.E., dated 28-8-95 as far as they failed to produce the required certificate before the Clearance of goods. Therefore, I hold that demand of ₹ 3,32,361/- has rightly been confirmed which is justified. 8. The Tribunal in this regard held as under :- We find from the available records that the no certificates were produced by the appellants for the goods supplied during the period July 2004 and March 2005 before the Jurisdictional Central Excise Authorities. Further, the Certificate available in the records reveal that the same are not in the name of the appellant and has been issued in the name of M/s. ANS Construction Ltd. The appellant has not explained as to how the certificate issued in the name of ANS Construction Ltd. Should be considered as proper and valid for the purpose of claiming duty exemption contained in the notification dated 28-8-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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