9911796707
TMI Blog2008 (9) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the appellants and Smt. Sudha Koka, the learned SDR, for the Revenue. 3. We heard both sides. 4. In respect of the Stay Order passed by this Bench, the following submissions are made : 2. In the earlier order No. 976/2006 (Annexure I) dated 21-9-2006 regarding full waiver of the pre-deposit, there has been a mistake as hereunder, The Certificate has been attested by the Principal Secretary to the Government of India Dept. of energy . 1. At page 26 of the Paper Book in appeal E/579/2006, it could be seen that the attestation of the Certificate has been done by Notary, Bhuvaneswar Govt. of Orissa (India) on 9-4-2004 in the Certificate singed by Sr. General Manager GRID CORPORATION OF ORISSA Bhubaneswar on 8-3-2004 and count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering all suppliers and their goods and issue a photocopy of the attested certificate to each supplier. At page 26 of the Appeal paper Book it could be seen in the Certificate, that other suppliers have been also included, besides the petitioner (Annexure III). 9. The petitioner shall produce evidence in respect of the above practice during the hearing of this petition. As a matter of fact such an evidence is already there, with this Appellate Tribunal, when the petitioner produced the earlier certificates as directed during the hearing of the appeal. 10. In the SCN a copy of which, is at Page 10 of the Appeal paper book, it has been mentioned that the certificate has been attested by Notary on 9-4-2004. 11. Thus the Production of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate has been attested by the Principal Secretary is not correct. In fact, the Principal Secretary only counter-signed the certificate which has later been attested by a Notary. In view of this position, it would not be correct to deny the benefit of the said notification. We had also observed in the Final Order that the allegation made in the show cause notice that the required certificate was not produced before the clearance and factually that allegation had been found to be incorrect. In the above circumstances, in the interest of justice, we have no other option but to hold that the amendment to the certificate produced by the appellant fulfils the requirement of Notification No. 108/95 and allow the appeal of the appellant by recal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
