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TMI Blog2018 (5) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... and details appearing in the invoice is clearly established. As regards the address of the Chinchwad Unit, it is immaterial whether the address of their office or manufacturing unit is mentioned - so long the certificate bears the name of the appellant, a different address of the appellant mentioned in the certificate does not debar the appellant from availing the exemption notification. There are no serious discrepancy, which establishes that the goods have not been supplied for the intended purpose - appeal allowed - decided in favor of appellant. - E/50, 51/2009 - A/86135/86136/2018 - Dated:- 19-4-2018 - Mr. Ramesh Nair, Member (Judicial) And shri C.J. mathew, Member (Technical) Ms. Manasi Patel, Advocate, for Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeals. 2. Ms. Manasi Patil, learned Counsel appearing on behalf of the appellant fairly concedes that as regards Notification No. 6/2002CE, the amount involved is only ₹ 4272/-, which the appellant had admittedly paid along with interest. Therefore, they are not contesting this portion of the impugned order. As regards the issue relates to Notification No. 3/2004-CE, she submits that the certificate was submitted before the adjudicating authority along with reply in the show-cause notice, the same was again submitted before the Commissioner (Appeals). She submits that from the details appearing on certificate vis- -vis relevant invoices, the correlation is clearly established. Therefore, Notification. No. 3/2004-CE i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is a minor discrepancy in the documents. Learned Counsel took us to all the relevant documents wherefrom we find that the description of the goods clearly tallied between the certificate issued by the Project Authority and the description appeared in the invoices issued by the appellant. Therefore, the correlation between the details appearing in the certificate and details appearing in the invoice is clearly established. As regards the address of the Chinchwad Unit, it is immaterial whether the address of their office or manufacturing unit is mentioned. It is obvious that though appellants have manufacturing unit at one place but the business is conducted from various offices across the country. Therefore, so long the certificate b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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