ORDER
Chittaranjan Satapathy, Member (T)
1. Heard both sides. The appellants are a Charitable Trust. The learned advocate for the appellants has shown us certificates from the State Government authorities as proof of distribution of the imported materials to poor and needy people as required under the impugned Notification No. 148/94-Cus., dated 13-7-1994. As such, the orders passed by the lower authorities are set aside and the matter is remanded to the Original Authority to allow the exemption after verifying the utilization certificates submitted by the appellants, We are of the view that this is a fit case for condoning the delay beyond the time limit of 6 months within which the appellants are required to produce a certificate. The appeal is allowed by way of remand.
(Pronounced in Court)