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TMI Blog2011 (1) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... o avail the benefit under the said notification - It is settled law that the conditions of the exemption notification attached to the said notification are to be strictly complied with - Once the basic issue which was discussed in the show cause notice is established against the assessee, the other point discussed by the authorities take the back seat and therefore, merely because on some minor point, the authority had travelled beyond the scope of the show cause notice, that cannot be a justification to quash the order of demand passed in duty confirmation proceedings - The impugned order is hereby set aside and the order of the adjudicating authority is restored with consequential relief. - E/803/2006 - 133/2011-EX(PB) - Dated:- 19-1-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Project Director , RUIDP and S.E. Project Implementation Unit I countersigned by Additional Chief Secretary, Finance, Government of Rajasthan in favour of K. Rama Krishna Contractors (P) Ltd., Hyderabad and authorising the said K. Rama Krishna Contractors (P) Ltd. to supply the said goods to the said project and further with the same order having been entrusted to the respondents, the same was being complied with by the respondents while claiming the benefit of the said notification. The Department found that the certificates dated 10-6-03 and 7-3-03 which were submitted by the respondents stated to have been issued under the said notification were found to have been issued in favour of K. Rama Krishna Contractors (P) Ltd., Hydera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... She further submitted that in terms of the notification, certificate is necessarily to be in the name of the manufacturer. Undisputedly, the respondents though were manufacturer of the product, the certificates produced were in the name of the third party. She further submitted that notification requires that certificate should be issued by the concerned organisation relating to the project and endorsed by the Government officer. Obviously, it has to be original certificate and not the photocopy. 4. Learned Advocate for the respondents on the other hand submitted that the show cause notice was issued only on the ground that the certificates were not in the name of the respondents. Therefore, there was no scope for the adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the United Nations or an International Organisation approved by the Government of India provided that before clearance of such goods, the manufacturer should produce before the jurisdictional Assistant Commissioner of Central Excise, a certificate from the United Nations or an international organisation that the said goods are intended for official use by the said United Nations or for such project and that the project has been duly approved by the Government of India. The Notification clearly specifies that the benefit thereunder can be claimed by the manufacturer of the goods supplied to such projects provided that the project is approved by the Government of India. Further, a certificate from the executive Head of the project implement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia Pvt. Ltd. case was on a totally different issue. It was in relation to utilisation of the goods for the projects and not on the issue involved in the matter. 9. Once it is not in dispute that the respondents could not produce any material to show that in terms of the notification, the respondents were entitled to avail the benefit of the said notification even in the absence of the certificate in favour of the respondents merely because on some other point the authorities travel beyond the scope of the show cause notice, that by itself would not vitiate the proceedings. Once the basic issue which was discussed in the show cause notice is established against the assessee, the other point discussed by the authorities take the back seat a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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