- (1.) Heard the learned Advocates for the parties. This appeal is directed against the order passed the learned Appellate Tribunal, Eastern Zonal Bench, Kolkata. The question arose in this matter whether the petitioner is entitled to get benefit in terms of the notification issued by the authorities being Notification No. 64/95-Central Excise dated 16-3-1995. It has been specifically stated in Clause 12 of the said notification as follows : 87 htm
(2.) The appellant tried to contend before us that although the certificate was produced before the authority, but there was a delay for submitting such certificate by the respondent. On that ground, it is submitted by the respondent that the respondent cannot have any right to have the exemption granted by the department. On the contrary, it was contended on behalf of the respondent that the condition was fulfilled as enumerated under Clause-12 of the said notification by the respondent and it is submitted that the petitioner has applied with mandatory conditions fully and substantially complied with the direction given under the said notification. The only point which has been taken by the department that for the belated submission of the certificate, the appellant should be denied the benefit granted under the said Clause. Admittedly, it is not in dispute that the respondent duly filed the original certificates before the authorities for examination and it is submitted that the amended certificate filed belatedly cannot take away the benefit accrued in favour of the respondent. It appears that the learned Tribunal relied on the decision of Hon'ble Gujarat High Court, which was affirmed by the Hon'ble Supreme Court in the case of Indian Farmers Fertilizers Corporation Ltd. V/s. Union of India, 1995 75 ELT 218. It is further pointed out that the said decision was delivered by the Hon'ble Gujarat High Court relying on a decision of the Hon'ble Supreme Court in ( Union of India V/s. Wood Papers Ltd, 1990 47 ELT 500 .)
(3.) In these circumstances, we find that the condition being the submission of the certificate from Naval authority has already been fulfilled by the respondent and therefore there cannot be denial of the exemption to the appellant. We have perused the order passed by the learned Tribunal and in our considered opinion we do not find that there is any illegality or irregularity in the said order passed by the learned Tribunal. In view of that we express the same opinion, as has been expressed by the learned Tribunal, and we affirm the order passed by the learned Appellate Tribunal and dismiss this appeal.;