9911796707
TMI Blog2024 (6) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the same as curable defect, an opportunity should have been extended them to produce the same before rejecting the refund claim. Considering the above facts and also considering the condition of the Notification and the judgment of the Hon'ble Supreme Court in the matter of COMMISSIONER OF CUSTOMS (IMPORT) , MUMBAI VERSUS M/S. DILIP KUMAR AND COMPANY ORS. [ 2018 (7) TMI 1826 - SUPREME COURT] , it is a fit case to be remanded to adjudication authority by extending an opportunity for the Appellant to produce certificate as per the notification. Appeal is remanded to adjudicating authority for de-novo adjudication - Appeal allowed by way of remand. - Hon'ble Mr. P. A. Augustian , Member ( Judicial ) Mr. K. V. Srinivasa Prasad , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeal) and Commissioner (Appeal) also dismissed the Appeal. Aggrieved by said order, present appeal is filed. 3. When the matter came up for hearing, learned counsel draw our attention to the Notification No.10/97 CE dated 01.03.1997 where it is stated that such certificate should be signed by head of the institution. In relation to an institution, the Director (thereof by whatever name called), in relation to a university, the Registrar (thereof by whatever name called) and in relation to a college, the Principal (thereof by whatever name called) is the proper authority to sign such documents. 4. Learned counsel also draw our attention to the certificate dated 24.10.2008 issued by the Registrar of Indian Institute of Science, Banga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was only to engage research in public funded research institutions, universities, Institute of Technology etc. Discernibly, there is no allegation that the goods have not been received or used by the intended beneficiaries. In the circumstances, we are of the considered opinion that the person who has signed the Essentiality Certificates in these cases would have done so only after being authorized to do so by the concerned institution. Viewed in this light, Essentiality Certificates not having been signed by the Officer designated in the notification but by some other Officer of the same Institution is only a curable defect, of a technical nature, and can very well be overlooked. The demand of Rs.6,685/- on this score cannot then survi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate in accordance with the Notification. 8. Heard both sides. It is an admitted fact that the appellant had manufactured the goods and supplied to institutions eligible for exemption. These institutions are of stature and cannot be expected to obtain this goods without following the requirement as laid down by the Notification. Even if there is an omission on part of the appellant to produce proper certificate as per the Notification, Considering the same as curable defect, an opportunity should have been extended them to produce the same before rejecting the refund claim. Considering the above facts and also considering the condition of the Notification and the judgment of the Hon'ble Supreme Court in the matter of COMMISSIONER OF CUS. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
