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TMI Blog2011 (6) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim was not finalised through an adjudication proceeding, refund claim cannot be denied. Appeal are allowed - C/297/1991 - C/314/2011(PB) - Dated:- 30-6-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri Kumar Joshi, Advocate, for the Appellant. Shri K.K. Jaiswal, DR, for the Respondent. [Order per : Mathew John, Member (T)]. The appellant imported Gas analyzer with accessories and filed Bill of Entry 21605 dated 18-3-88 claiming exemption under Notification 70/81-Cus., dated 26-3-81. For claiming exemption under this notification the importer had to produce two certificates namely, (i) Not Manufactured in India Certificate (NMIC) issued by Department of Science and Technology GOI. (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill of entry had an endorsement to the effect that NMIC and DEC for the dutiable items will be produced within four months since applied for and not yet received. The appellant s case is that they produced the NMI within three months and that the DEC had already been submitted for all the items. Regarding this, I observe that the mere endorsement on the bill of entry does not satisfy the requirement under proviso (i) to the notification No. 70/81-Customs dated 26-3-81 which stipulated that the required certificate is either produced at the time of clearance or within such period as the Assistant Collector of Customs may on sufficient cause being shown, allow in each case. In this case, it is clear that the required certificate was not pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT showing that the application was received in CESTAT on 16-6-99. 8. Now they have filed a fresh application dated 12-8-2010 for restoration of Appeal. This ROA is before the Tribunal. We find that the facts and circumstances of the case require restoration of the Appeal and the same is restored. Further the Appellant had been deprived of a hearing on this matter for more than two decades on a simple matter and so we considered it proper to decide the Appeal itself. 9. Heard arguments on both sides. 10. Going by the finding in Order-in-Original, the only issue to be decided was whether it was necessary for the Appellant to produce the certificates at the time of filing of the Bill of Entry or whether it was sufficient if the cer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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