9911796707
TMI Blog2005 (4) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... chines and parts thereof, Structures, Reservoirs Tanks; that they procured an order from M/s. Triveny Engg. Inds. Ltd. for supply of some machinery items on their behalf to a canal project namely, Mini Hydel Project on the Abohar Branch, Canal in the State of Punjab which was implemented by the project authority namely Punjab Energy Development Agency; that the said project was financed by the World Bank, an International Organisation; that Notification No. 108/95 exempts all excisable goods from payment of Excise duty when supplied to the United Nations or International Organisation for their office use or supply to the project financed by the said United Nations or an International Organisation and approved by the Government of India su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority; that this is also apparent from the decision of the Tribunal in the case of Bindawala Electrical Industries v. CCE, Kolkatta-I [2002 (145) E.L.T. 698 = 2002 (50) RLT 824 (CESTAT)] wherein it has been held by the Tribunal that the Notification has been issued to reduce the cost of project financed by International Organisation and it would be unreasonable to reject the eligibility certificate issued by a duly authorised person and approved by the Government of India as it would amount to defeating the purpose of notification. The learned Advocate submitted that similarly in the case of Automatic Electric Ltd. v. CCE, Bombay [2004 (178) E.L.T. 524 (T) = 2004 (65) RLT 303 (CESTAT)] wherein the Tribunal has allowed the benefit of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the benefit of notification and if these conditions are not fulfilled the benefit of notification will not be available. The learned D.R. also mentioned that the decision in the case of Automatic Electric Ltd. is not relevant as it pertains to the period after the amendment has been made in the notification and the certificate was produced by the Appellants therein as per the provisions contained in the amended notification. 5.We have considered the submissions of both the sides. The exemption provided in Notification No. 108/95-C.E., is subject to the conditions specified in the proviso to Notification which reads as under :- Provided that before clearance of the said goods, the manufacturer produces before the Asst. Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contained in the Notification has recently been considered by the Apex Court in the case of Eagle Flask Industries Ltd. (supra) wherein the Supreme Court has observed that the conditions set out in the Notification is not an empty formality. It is the foundation for availing the benefit under the notification. It cannot be said that they are procedural requirements, that no consequences attached for non-observance. The consequences are denial of benefit under the notification. For availing the benefit under the exemption notification, conditions have to be strictly complied with. In view of the judgment of the highest court of the land, the two decisions of the Tribunal, relied upon by the learned Advocate, cannot be followed for grantin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
