2005 (3) TMI 275 - AT - Central Excise

Summary

Issues:
Appeal against OIA No. 480-CE/BPL/2002 - entitlement to Notification No. 6/2000 benefit, delay in CT-2 certificate issuance, unjust enrichment claim.

Analysis:
The case involved an appeal against OIA No. 480-CE/BPL/2002, concerning the entitlement to the benefit of Notification No. 6/2000. The appellants sought to avail the provisions of the notification for Tyres and Tubes procured for original equipment use. Despite applying for a CT-2 certificate, there was a delay in its issuance, leading to the goods being received on duty payment. The Original authority denied the benefit citing lack of permission and procedural non-compliance, along with unjust enrichment concerns. The Commissioner (Appeals) upheld this decision, prompting the appellants to approach the Tribunal.

During the appeal, the learned Advocate highlighted a previous Final Order in favor of the same appellant, emphasizing the absence of unjust enrichment in a similar scenario. The delay in permission issuance was attributed to the Revenue, not the appellants, who had applied in time. The Tribunal, after careful review, found the appellant entitled to the notification benefit, absolving them of penalization for Revenue's delay. Lack of evidence showing non-use of duty-paid goods in equipment manufacture further supported the appellant's case for refund. The Chartered Accountant's certificate presented by the appellants was deemed valid, with the rejection deemed unjustified. The Tribunal's earlier decision on unjust enrichment was deemed applicable, leading to the allowance of the appeal and granting consequential relief.

In conclusion, the Tribunal ruled in favor of the appellant, holding them entitled to the benefit of Notification No. 6/2000 despite delays in permission issuance. The unjust enrichment claim was dismissed, citing lack of evidence and unjust rejection of supporting documentation. The judgment emphasized fair treatment for the appellant, absolving them of penalties due to procedural delays beyond their control.