9911796707
TMI Blog2017 (2) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions on the date of clearance and subsequent withdrawal of facility to issue Essentiality Certificate does not justify the demand raised by the department in the absence of any allegation of fraud or collusion - appeal allowed. - E/114/2007-EX(DB) - Final Order No. A/60298/2017-EX(DB) - Dated:- 13-2-2017 - Shri Ashok Jindal, Member (J) and Devender Singh, Member (T) None, for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (JLNTU), Hyderabad. On 24-1-2003, Deputy Commissioner of Central Excise, Vijaywada wrote a letter to Deputy Commissioner of Central Excise, Shimla intimated that JLNTU, Hyderabad has cancelled the Essentiality Certificate issued to said Institute as they are not eligible to avail the said exemption notification. On that basis, a show cause notice was issued to the appellants demanding duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e specified institution as provided in Notification No. 10/97-C.E., dated 1-3-1997. Under the conditions of the Notification, the goods specified in column (3) of the table were exempted from the whole of the duty of excise leviable thereon when supplied to the institution specified in the corresponding entry in the relevant column of the table. It is not disputed that the requisite certificates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be inferred that such withdrawal was impliedly made retrospective. There is no allegation of fraud or collusion in obtaining the exemption. Therefore, the transactions, which took place under the cover of the Essentiality Certificates would not get disturbed by such subsequent withdrawal of the facility for issuing Essentiality Certificate. 5. In view of the above, we are of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
