TMI Blog2022 (2) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... ther of the lower authorities has established a contrary position. It is also stated in the said certificate that power purchase agreement did exist between the beneficiary of the exemption notification and the energy distribution agency. This fact has also not been controverted by the lower authorities. The prescribed certificate was in possession of the appellant and, consequently, entitles them to eligibility for exemption. Non-production at the time of clearance is entirely procedural and which has since been made good within a short lapse of time. A fine distinction has been drawn by the Hon ble Supreme Court in COMMR. OF CUS. (IMPORTS), MUMBAI VERSUS TULLOW INDIA OPERATIONS LTD. [ 2005 (10) TMI 502 - SUPREME COURT] holding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bed in the said notification and in the absence of evidence of power purchase agreement. On that admitted fact that the clearance of the goods, though effected on 28th September 2012, had been intimated only a day after, the original authority confirmed the demand under section 11A of Central Excise Act, 1944, along with interest thereon under section 11AB of Central Excise Act, 1944, besides imposing penalty of like amount under section 11AC of Central Excise Act, 1944. The first appellate authority upheld the detriment by reiterating the belated intimation of clearance and for evidence of being in possession of certificate not having been furnished before clearance of the goods. 2. According to Learned Counsel for the appellant, the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate and eligibility for the exemption arising thereon. Though Hon ble Supreme Court in re Hari Chand Shri Gopal has emphasized adherence to the exemption notification, we find from 22. The law is well settled that a person who claims exemption or concession has to establish that he is entitled to that exemption or concession. A provision providing for an exemption, concession or exception, as the case may be, has to be construed strictly with certain exceptions depending upon the settings on which the provision has been placed in the Statute and the object and purpose to be achieved. If exemption is available on complying with certain conditions, the conditions have to be complied with. The mandatory requirements of those condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with for the purpose of obtaining the benefits under the said exemption notification have indisputably been complied with. It is not the case of the department that the assessee has anything to do with the grant of certificate except to pursue the matter to the best of its abilities. It is not in dispute that the importers were, but for production of the certificate, otherwise entitled to the grant of benefit in terms of the said notification. xxxxxx 39. Furthermore, it is also well-settled that the Legislature always intends to avoid hardship. In a situation of this nature, the exemption notification cannot be construed in a way which would prove to be oppressive in nature. However, we do not intend to lay down a law that dela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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