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TMI Blog2013 (2) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... notification were aware of forgery if any in respect of the signature of the Joint Secretary or that they were aware that Finance Ministry was not the line Ministry for the purpose of the project undertaken by M/s TEIL or the appellants were in conspiracy with M/s TEIL. Thus, prima-facie bonafide of the appellants clearing the subject goods under exemption Notification No. 108/95-CE dated 28.08.95 without the payment of excise duty cannot be doubted. Whether the liability to pay the excise duty would of the certificate issuing authority i.e. ICICI Bank or the main assessee who receive excise free goods (in this case M/s TEIL) or the manufacturer of the subject goods who bonafide cleared them availing the benefit of exemption notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Above noted stay applications under Section 35F of the Central Excise Act, 1944 arise out of the common order-in-original of Commissioner. Central Excise Mumbai dated 31.01.2012 whereby he adjudicated upon number of show cause notices including the show cause notices served upon the appellants M/s Bharat Bijilee Limited and M/s Elpro Engineering, and confirmed duty demand of Rs. 12,28,000/- with interest and penalty against M/s Bharat Bijilee Limited. He also confirmed duty demand of Rs. 2,08.800/- against M/s Elpro Engineering with interest and penalty. The basis for confirming the duty demand is that the respective appellant during the relevant period cleared the excisable goods to M/s TEIL without the payment of excise duty by wrongly a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided that before clearance of the said goods, the manufacturer produces before the Assistant Commissioner of Central Excise having jurisdiction over his factory, 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 the said international organisation or are to be supplied to a project financed by the said United Nations or the said international organisation and the said project has duly been approved by the Government of India. Explanation. - For the purpose of this notification, "international organisation" means an international organisation to which the Central Government has declared, in pursuance of section 3 of the United Nation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Joint Secretary in the Finance Ministry knowing fully well that Ministry of Finance was not the line Ministry for the project. This was done with a view to enable M/s TEIL to avail wrongful exemption from excise duty under the notification at the cost of the Revenue. 3. Shri M.H. Patil, ld. Advocate appearing for the appellants has contended that admittedly in the instant case the appellants have cleared the subject goods without the payment of excise duty in terms of the exemption Notification No. 108/95-CE dated 28.08.1995 on the strength of the requisite certificate issued by the Executive Head of the Project Implementing Authority and purported to be signed by the Joint Secretary to the Ministry of Finance. It is submitted that if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited by M/s TEIL. 5. We have considered the rival contention and perused the record. Admittedly, the appellants cleared the subject goods without payment of excise duty under the exemption notification on the strength of the requisite certificate issued by the Executive Head of the Project Implementing Authority i.e. ICICI Bank purportedly countersigned by the Joint Secretary to the Government of India in the Ministry of Finance. It is not the case of the Revenue that the appellants while clearing the subject goods under exemption notification were aware of forgery if any in respect of the signature of the Joint Secretary or that they were aware that Finance Ministry was not the line Ministry for the purpose of the project undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty free on the strength of invalid certificate from various manufacturer including the appellants. From this, it is prima-facie clear that duty amount has already been paid to the Department and the interest of the Revenue is secured. 6. In view of the discussion above and taking into consideration overall facts and circumstances of the case we are of the view that the appellants have been able to make out a prima-facie case to justify the waiver of condition of pre-deposit of duty demand, interest and penalty. Accordingly, the stay applications are allowed and condition of pre-deposit of duty demand, interest and penalty by the respective appellants is dispensed with and the recovery thereof is stayed till the disposal of appeals. Stay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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