- (1.) THE instant Central excise appeal has been preferred by the assessee assailing the order of the Tax Appellate Tribunal dated January 19, 2011. The question which came up for consideration before the Tax Appellate Tribunal was in respect of interpretation of notification dated August 28, 1995 read with notification dated February 11, 1999 providing exemption in regard to the goods when supplied to United Nations or international organisation for their official use or supply to the project financed by the United Nations or an international organisation approved by the Government of India provided that before clearance of such goods, the manufacturer should produce before the jurisdictional Assistant Commissioner, a certificate from the United Nations or an International organisation that the said goods are intended for official use by the said United Nations or for such project and the project has been duly approved by the Government of India.
(2.) INDISPUTABLY , the appellant -assessee failed to produce the certificate as contemplated under the circular, indicated above. The total sum for which the appellant has claimed exemption is a sum of Rs. 45,304. However, the assessing authority disallowed the exemption claimed by the appellant -assessee for non -production of a certificate, however, on appeal being preferred before the Commissioner (Appeals), he was of the view that even if the assessee failed to produce the original certificate but no evidence in rebuttal has been placed by the Revenue regarding the goods not being supplied by the appellant -manufacturer and held that he is entitled to exemption in terms of the above notifications. However, on further appeal being preferred by the Revenue, before the Tax Appellate Tribunal, it was noticed that it is the condition precedent for the assessee under the notification dated August 28, 1995 read with notification dated February 11, 1999 to produce certificate regarding clearance of goods before the jurisdictional Assistant Commissioner of Central Excise and the reason appears to be that issuance of certificate, as desired by the Revenue, may be sufficient documentary evidence which could support the cause of exemption which the manufacturer claims under the notifications and this is what was the requirement of notification dated February 11, 1999 particularly in clause (b)(i) where it was a condition precedent to produce a certificate for clearance of goods before the jurisdictional Assistant Commissioner from the organisation that the goods are required for execution of the project which has been duly approved by the Government of India.
(3.) THE submission of counsel for the appellant is that indisputably the aforementioned condition was not complied with but if the photocopy of the certificate was on record that itself was sufficient evidence to support that being a manufacturer, he was entitled to exemption under the notification, indicated above.;