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TMI Blog2014 (4) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... red by availing the benefit of Notification NO.10/97-CE. During investigation, when the Revenue found that the respondents are not having the necessary certificate the respondents applied for the certificate. Show-cause notice was issued in September, 2001 demanding duty by denying the benefit of Notification. Thereafter, the respondents produced the certificate issued by the Project Director, ISSA, DRDO, Ministry of Defence. The facts shown that at the time of clearance of the goods even the respondents have not applied for the necessary certificate and claimed the benefit of Notification by suppressing the material fact. As the condition of the Notification was to produce the necessary certificate from the competent authority at the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te issued by the officer not below the rank of Dy. Secretary to the Government of India should be produced at the time of clearance of the goods. In the present case, the certificate was produced by the respondents after issuance of the show-cause notice and the same has been issued by the Project Director and not by the Dy. Secretary to the Government of India as required under the Notification. Revenue also submitted that on merits, the benefit of Notification is not available to the respondents as the optical fibre cables which are running into 88 kms, cannot be considered as accessory or spare parts specified in the notification. In view of the above, the contention of the Revenue is that the benefit of Notification is not available to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earance of the goods. The Tribunal held that it is a procedural lapse and the benefit of the notification cannot be denied on the ground of procedural lapse. 7. We find that the respondents cleared the goods by availing the benefit of Notification NO.10/97-CE. As per the Notification, the manufacturer has to produce necessary certificate issued by the office not below the rank of Dy. Secretary to the Government of India at the concerned department at the time of clearance of the goods. In the present case, necessary certificate was not produced at the time of clearance of the goods. In the invoice, the respondents specifically mentioned that the goods are cleared by availing the benefit of Notification NO.10/97-CE. During investigation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the necessary certificate from the competent authority at the time of clearance of the goods, the respondents applied for the certificate after start of investigation. Further, we find that the applicants are manufacturers of optical fibre optical fibre cables and they supplied the same in the running length of approximately 88 km. The Notification provides exemption to scientific and technical instruments, apparatus, equipment including computers and also to accessories and spare parts of the above mentioned goods. The optical fibres and cables in running length cannot be considered as accessories and spare parts of the goods specified in the Notification. In view of the above, the impugned order is set aside and the appeal of the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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