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TMI Blog2011 (8) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... and control of the importer and depends upon the acts of other public functionaries, non-compliance of such condition, subject to just exception cannot be held to be a condition precedent which would disable it from obtaining the benefit therefrom for all times to come. - Benefit of exemption allowed. - E/840 of 1991 - A/1568/2011-WZB/AHD - Dated:- 26-8-2011 - Hon'ble Mr. M.V. Ravindran, Member (Judicial) Hon ble Dr. P. Babu, Member (Technical) Appellant : Shri J.C. Patel, Advocate Respondent : Shri J.S. Negi, SDR Per : Mr. M.V. Ravindran; This appeal is directed against the order in original No. OIO No. 17/Demand/91 dated 14.08.1991. 2. Heard both sides and perused the records. 3. The facts of the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was submitted by the assessee to the Revenue authorities on 20.02.1988. It is his submission that the time lag from the date of receipt of letter from the Deputy Collector of Central Excise, Vadodara and time taken by them for submitting the Drug Controller s certificate was due to the fact that the said certificate was to be issued by an outside agency. He submits that the Hon ble Gujarat High Court in the case of IFFCO vs. UOI 1995 (75) ELT 218 (Guj.), in paragraph -9 has clearly held and settled the law that the condition, fulfilment of which depends partly on the person and partly on the outside agency, cannot be said to be a mandatory condition. It is also his submission that Apex Court in the case of Commissioner of Customs (Imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for exemption under the Ministry of Finance Notification No. 234/86, dated 03rd April 1986 for Central Exim Policy. Sd/- (Dr. PREM K. GUPTA) DRUGS CONTROLLER (INDIA) 7. It can be seen from the above reproduced certificate, the Drug Controller of India indicated in the above said certificate that this certificate is issued by them in furtherance of a letter from the appellant dated 14.12.1987. 8. It is also to be noted that the last letter directing the appellant to produce certificate within a period of one month was issued by the office of the Deputy Collector of Central Excise and Customs on 01.01.1988. It can be seen that the appellant was vigoursly pursuing with the concerned authorities for issuance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed time-limit may prove short. It is possible that the proper officer might not be available for some reason when the manufacturer goes to him within the stipulated time-limit to furnish the proof of such payment. So far as giving of the undertaking and making of the payment in the aforesaid fund are concerned, they are within the control of the manufacturer. So far as furnishing sufficient proof of payment to the satisfaction of the proper officer is concerned, it is often beyond the control of the manufacturer. It may be that the amount is deposited in the Reserve Bank of India and the receipted challan is not received back within the stipulated time-limit and the sufficient proof cannot be furnished within the stipulated time-limit. It m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stantive provisions which were required to be complied with for the purpose of obtaining the benefits under the said exemption notification have indisputably been complied with. It is not the case of the department that the assessee has anything to do with the grant of certificate except to pursue the matter to the best of its abilities. It is not in dispute that the importers were, but for production of the certificate, otherwise entitled to the grant of benefit in terms of the said notification. 30. The conditions referred to in sub-section (1) of Section 25 as regard time when such certificate is to be produced would, thus, mean those which were within the control and power of the importer. If it is not within the power and control o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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