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TMI Blog2012 (11) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... ter in turn supplied to the earthquake affected people. According to the department, this would not fulfill the requirement of exemption notification. - Respondents District Magistrate, Palanpur, is directed to examine the factual aspects - 15299 of 2003 - - - Dated:- 23-12-2011 - Akil Kureshi and Sonia Gokani, JJ. REPRESENTED BY : Ms. Avani S. Mehta, for the Petitioner. Ms. Maithili Mehta, AGP, Ms. Sejal K. Mandavia and Shri M.M. Tirmizi, for the Respondent. [Judgment per : Akil Kureshi, J. (Oral)]. - The petitioner-manufacturer of excisable goods has filed this petition primarily praying for a direction to the State Government for issuing certificate showing that petitioner has manufactured goods namely, Tarpaulin for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise leviable thereon under both the above mentioned Acts, subject to the following conditions, namely :- (i) that it is certified by the manufacturer of such goods on the relevant clearance documents that the goods are intended to be donated for the relief and rehabilitation of the people affected by the earthquake in the said State without making any change therefore, (ii) that the goods are sent directly from the factory of the manufacturer or warehouse to the Central Government, the Government of Gujarat; or as the case may be, the relief agencies of the Central Government, the Government of Gujarat including the relief agencies duly approved by the Government; and (iii) that the manufacturer produces before the jurisdictional Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Authority is wholly unjustified. What the District Magistrate had to do was to verify whether Tarpaulin supplied by the petitioner had been donated for use of the earthquake affected persons. On the basis of such certificate, Excise department had to process request of the petitioner for exemption as per Exemption notification. If stand of the Excise Department is that despite such certificate, the petitioner is not eligible for exemption, surely it would be open for the Excise department to take other view. Whether the petitioner had to donate goods itself or could sell the goods for the purpose of donation and can still claim exemption are issues not germane for the State Authority to decide. Prima facie it cannot be the intention o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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