2011 (12) TMI 437

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..... - Held that:- Revenue has raised a very travail for a matter involving revenue of only Rs. 20,481/- in times when the policy of the Revenue is to trust the assessees. There was no reason to raise such demands on the ground that the certifying authority did not issue separate certificates for each factory of the appellants or only photocopy was produced and not the original. Since no actual loss of .....

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..... and flaps falling under Chapter 40 of the Central Excise Tariff. They had supplied tyres of value of Rs. 1,98,840/- claiming exemption under Notification No. 108/95-C.E., dated 28-8-1995. This notification is available for projects funded by the World Bank. At the time of clearance of their goods they could not produce the original of the certificate required to claim the exemption, but only photo .....

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..... nts have filed this appeal. 3. The submission of the appellants is that they have cleared the quantity as authorised by the certificate and the concerned certificate could not be produced at the time of clearance because the original copy of the letter was with one of their other units. They submit that the Revenue has not made out any case that the certificate is false or that they have cle .....

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