9911796707
TMI Blog2019 (1) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... y been silent about acknowledging all the details furnished to him vide the exemption certificate rather has opted to be silent for the same. The mere emphasis upon the Notification without acknowledging the complete compliance thereof on the part of the appellant is opined unappreciable on the part of the adjudicating authority. Appeal allowed - decided in favor of appellant. - Excise Appeal Nos. E/53165/2018 [SM] - A/53405/2018-SM[BR] - Dated:- 6-12-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Nitin Mehta, Advocate Present for the Respondent: Mr. P. R. Gupta, DR ORDER PER: RACHNA GUPTA Present is an Appeal directed against the Order of Commissioner(Appeals) bearing No. 183 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, an exemption certificate was duly filed. The details thereof fulfil all the requirements as have been wrongly held to be missing by the Commissioner(Appeals). Order accordingly prayed to be set aside, Appeal is prayed to be allowed. 4. Ld. DR while justifying the impugned Order has placed emphasis upon the Notification No. 108/95 dated 28.08.1995 and also upon the various case laws of the Hon ble Apex Court as is relied upon by the Commissioner(Appeals) to the effect that the exemption Notification has to be strictly construed. It is submitted that lack of information as is required under (ii)(c)(i) of the aforesaid Notification the Commissioner(Appeals) has been justified while rejecting the refund claim for the noticed deficienc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) in para 7.1 of the Order under challenge. Same is not reproduced here for the sake of brevity. However, from the said para itself the following conditions as are required to be fulfilled by the appellant for seeking benefit of the said exemption and the respective details from the exemption certificate as provided by the appellant are as follows: S. No. Condition in Para 1(c) (i) of Notification No. 108/95-CE Compliance in Project Authority Certificate [PAC] dated 17.03.2015, issued by Rail Vikas Nigam Ltd. 1. Goods are supplied to a Project financed by ADB or any international organisation Goods were supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
