1998 (1) TMI 257

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..... /Shri R. Nambhirajan, Advocate with Pragyan Sharma, Advocate, for the Appellants. Shri S. Nunthuk, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. The appellants received Air conditioning components and parts which were cleared from the parent factory on 8-2-1983 and 10-5-1983. The goods were received on the strength of CT-2 certificate in terms of Notification No. .....

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..... e cleared from the parent factory. Before the Adjudicating Authority the assessee claimed that they had produced duty paying documents on 10-2-1984. The officer, however, held that since the assessee had failed to instal the machinery they had not complied with the conditions stipulated in the said notification at Serial No. 2(ii)(b). Holding that demand under Section 11A was sustainable, he confi .....

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..... ri Nambirajan submitted that when the Collector was authorised to extend the date, his inaction could not be held against the assessee. We find merit in this plea. In view of the three basic infirmities observed by us above, we are unable to uphold the impugned order. The appeal is allowed. The impugned order is set aside. Appropriate relief to the extent warranted is directed. - - TaxTMI - TMI .....

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