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2003 (4) TMI 303 - AT - Central Excise
Issues:
1. Whether the benefit of Notification No. 82/92-C.E. dated 27-8-92 can be disallowed for non-production of end-use Certificate. Analysis: Issue 1: Benefit of Notification No. 82/92-C.E. disallowed for non-production of end-use Certificate The appeal involved the question of whether the benefit of Notification No. 82/92-C.E. dated 27-8-92 could be disallowed due to the non-production of an end-use Certificate by M/s. Euro Cotspin Ltd. The Appellants, a 100% Export Oriented Undertaking, had cleared goods against a duty free import license under the mentioned notification. The Additional Commissioner demanded duty from the Appellants for not providing an end-use Certificate, claiming it was a condition of the notification. The Commissioner (Appeals) upheld this decision, stating that the Appellants needed to prove the goods were used for manufacturing goods for export. However, it was noted that the notification did not explicitly require the submission of an end-use Certificate by the manufacturer availing the benefit. The Tribunal observed that the conditions specified in the notification were related to the clearance of goods to a duty-free license holder against an advance release order, without mention of an end-use Certificate requirement. Therefore, the Tribunal held that the Appellants could not be held liable for duty payment solely based on the absence of an end-use Certificate, as it was not a specific condition in the notification. The Tribunal referred to a previous case where it was established that exemptions in notifications cannot be made conditional upon end-use Certificates in the absence of such a requirement. Consequently, the impugned order demanding duty was set aside, and the appeal was allowed. This detailed analysis of the judgment from the Appellate Tribunal CEGAT, New Delhi, highlights the key issue of disallowing the benefit of a notification due to the non-production of an end-use Certificate, emphasizing the interpretation of conditions specified in the notification and the absence of a specific requirement for an end-use Certificate.
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