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TMI Blog2003 (10) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... pute that the project is financed by the International Organisation and approved by the Central Government. We also agree with the learned representative of the appellant company that the demand of duty is barred by time, the extended period of limitation for demanding duty cannot be invoked as neither the appellants have suppressed any facts nor made any wilful misdeclaration. Besides filing the classification declaration, they had sent intimation also to the Assistant Commissioner about clearing the motor vehicles by availing the exemption under Notification. Further, they had produced a certificate also from the Project Authority. The mere fact that the said certificate was not countersigned by the Financial Secretary, will not amount to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the Notification from the appropriate authority, was not produced prior to clearance of the impugned vehicles and as such the condition of the Notification was not fulfilled making them ineligible for the Notification; that the Commissioner has also held that the extended period of Limitation for demanding duty is invokable as, despite being fully aware of the fact that they were not in possession of valid certificate before clearances of the goods, they had misled the Department by submitting an invalid certificate with intention to evade payment of duty. 3. The Director of appellant company, further, submitted that, subsequent to the clearance of the motor vehicles, they had submitted the project authorities' certificate, duly counte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the arguments, Ms. Charul Baranwal learned SDR, submitted that the benefit of Notification No.108/95 is available subject to the condition that before clearance of the goods, the manufacturer produced before the Assistant Commissioner, a certificate from the Executive Head of the Project implementing authority and countersigned by the Principal Secretary; that the condition of the Notification is very specific that the said certificate has to be produced prior to the clearance of the goods and not subsequently; that as the certificate has been produced subsequently, the benefit of Notification, cannot be extended to the appellants. 5. We have considered the submissions of both the sides. It has not been disputed by the Revenue that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extended period of limitation for demanding duty cannot be invoked as neither the appellants have suppressed any facts nor made any wilful misdeclaration. Besides filing the classification declaration, they had sent intimation also to the Assistant Commissioner about clearing the motor vehicles by availing the exemption under Notification. Further, they had produced a certificate also from the Project Authority. The mere fact that the said certificate was not countersigned by the Financial Secretary, will not amount to wilful misdeclaration by the appellants. It was opened to the department to verify the certificate and demand duty within the time limit prescribed under Section 11A(1) of the Central Excise Act. We set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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