2023 (11) TMI 557

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant Shri P K Acharya , Superintendent ( AR ) for the respondent ORDER PER : C J MATHEW The issue in this appeal of M/s Cable Corporation of India Ltd, against recovery of duty liability of Rs. 1,44,668/- under section 11A of Central Excise Act, 1944, along with applicable interest under section 11AB of Central Excise Act, 1944, besides imposition of penalty under rule 25 of Central Excise .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the issue is covered by the decision of the Tribunal in their own dispute Cable Corporation of India Ltd v. Commissioner of Central Excise and Customs (Appeals), Nashik [2020-TIOL-195-CESTAT-MUM]. 3. We have heard Learned Authorised Representative. 4. It would appear that the denial of the exemption was consequent to the finding that the goods supplied by the appellant, viz., 'cables' are not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appellants the issue is no longer res Integra. We find that Tribunal has consistently held that when a certificate was issued by the competent authority regarding specific end-use of goods as required under notification, the exemption cannot be denied. We also find that Tribunal in the case of Lapp India Pvt.Ltd 2018 (363)ELT 383 (T) and in the case of Havells India Ltd - 2017 (357)ELT 1219(T) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X