9911796707
TMI Blog1995 (3) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... :- I have carefully gone through the records of the case as well the submissions made by the appellant. The issue in this case largely depends on the applicability and interpretation of the Notification No. 232/83, dated 18-8-83. As per the terms and the conditions of the notification in question the benefit can be extended subject to the conditions that an officer not lower than a Joint Director in the Department of Electronics of the Government of India, or a Director in the Directorate of Industries of a State or an Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India, as the case may be, is satisfied in each case that the importer is an actual user (Industrial) of the goods in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 18-8-83. The Asstt. Collector therefore, rejected the appeal. The order of the Asstt. Collector was more or less confirmed by the ld. Collector (Appeals). 3. Shri Naveen Mullick, the ld. Advocate appearing for the appellants submitted that the importers were actual users of the imported goods; that the importers were registered as actual users (Industrial) of the imported goods with the Director of Industries right from 1973; that the importers filed a declaration in the Bill of Entry that they were actual (Industrial) users of the imported goods and that the imported goods were meant to be used by them for manufacture of Tape Deck Mechanism; that the proper officer after scrutiny of the documents allowed the appellants to clear the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; that technicalities should not come in the way of granting substantial benefit. In support of his contention, the ld. Advocate cited and relied upon the ratio of the judgment in the cases reported in 1983 (14) E.L.T. 2407, 1991 (56) E.L.T. 470 and 1983 (13) E.L.T. 1534. 4. Shri K.K. Jha, the ld. SDR appearing for the respondents submitted that the certificate was required to be issued by the Director of Industries on the date of clearance of the goods whereas in the instant case the certificate was issued by the Joint Director of Industries; that if substantive rights are effected, then the requirement is mandatory or legal but if substantive rights are not effected than the requirement is considered procedural; that in the instant case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt by amending Notification 285/83, dated 3-10-83 was only a procedural requirement and whether the amended Notification applied to the period prior to the date of issue of this Notification. 6. Notification No. 232/83, dated 18-8-83 provided that An officer not below in rank than a Joint Director in the Department of Electronics of the Government of India or a Director in the Directorate of Industries of State or an Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India, as the case may be, is satisfied and certifies in each case that the importer is an actual user (industrial) of the goods in question . From this requirement, we find that there are three specific conditions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of whether the essentiality certificate issued on 9-11-83 could be effective to the clearance before this date, we observe that there was no provision in the amending notification that it would be applicable retrospectively, we hold that the amending notification was not applicable retrospectively. However, we observe that in such cases cited supra, this Tribunal had held that if the applicant had applied for obtaining such certificate then the date of application for obtaining such certificate may be relevant date for extending the benefit. Examined in this view of the matter, we find from the certificate that the application for the certificate was preferred by the appellants in the month of October, 1983 on different dates wherea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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