2012 (10) TMI 646

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..... oblems, a lock out was declared and the company later on became defunct - After a gap of about ten years, the Revenue required the respondent to produce an Installation Certification in terms of Regulation 7 of the Regulations – Held that:- No requirement of producing any Installation Certificate in terms of Regulation 7 of the Regulations - Regulation is not a condition for determining the eligib .....

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..... e. According to the respondent, the goods were installed, but due to some labour problems, a lock out was declared and the company later on became defunct. 3. After a gap of about ten years, the Revenue required the respondent to produce an Installation Certification in terms of Regulation 7 of the Regulations. This regulation reads as follows : The importer shall within three months from the .....

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..... ility of the concessional rate of duty. It also held that there is nothing to suggest that the equipment was not installed. 6. We find no reason to take a view different from that expressed by the Tribunal more particularly since there is no requirement of an Installation Certificate to be furnished by the respondent to the Revenue in the language of Regulation 7 above. 7. We see no merit in t .....

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