2007 (4) TMI 505

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..... : Shri G.S. Shetty, DGM, for the Appellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order]. - The benefit of Notification No. 16/2001-CE dated 26-3-2001, which grants exemption to cement supplied to Earthquake relief work stand denied to the appellant on the ground that the requisite certificate in terms of the said Notification has not been produced by them. It is the appellant's conten .....

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..... rector or the Relief Commissioner, as the case may be, that the goods have been used for the specified purpose, and where sufficient cause is shown to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, he may extend the said period of three months." 3. It is clear from the above that the certificate is required to be produced within period .....

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..... issioner for extension of the period are unlimited. 3. Inasmuch as the Notification is for exemption in respect of 'earthquake hit areas' and for providing relief to them, the certificate procured by the appellant, though after the prescribed period, should not have been ignored by the authorities below. As such, I set aside the impugned order and remand the order to the original adjudicatin .....

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