TMI Blog2005 (8) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... 15/2003, dated 2-5-2003. The assessee had claimed the benefit of Notification No. 108/95-C.E., dated 28-8-1995 which provides exemption from payment of duty to goods supplied to the United Nations or an International Organisation for their official use or supplied to the Projects financed by the said United Nations or an International Organisation and approved by the Government of India. In terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Jyothi Structures Ltd. and confirmed. They appealed before the West Regional Bench on the confirmation of demands on time-bar and the Tribunal, in their case as reported in 2004 (167) E.L.T. 226 (Tri.-Mumbai), has held that the Circular cannot be applied retrospectively as the assessee had acted in bona fide belief on the basis of Certificate issued by the Project Implementing Authority . Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Bom.); CC, Bombay v. Sneha Sales Corporation - 2000 (121) E.L.T. 577 (S.C.) and East India Commercial Co. Ltd., Calcutta v. CC, Calcutta - 1983 (13) E.L.T. 1342 (S.C.). 3. The learned SDR reiterated the departmental view. He submitted that the assessee were not entitled to the benefit of the Notification as JBIC is not an organisation coming within the ambit of the Notification and the Certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m and demands cannot be confirmed for the larger period. The Tribunal set aside the demands and the penalty. Even in terms of the several judgments cited, we find that when imports had been made under a licence issued under the EXIM Policy, the same had been held to be valid when the said licence had been cancelled after a lapse of time. These judgments clearly apply to the facts of the case. Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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