{"id":271154,"date":"2007-04-02T00:00:00","date_gmt":"2007-04-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/metallic-bellows-india-p-ltd-vs-cce-on-2-april-2007"},"modified":"2017-10-16T13:29:30","modified_gmt":"2017-10-16T07:59:30","slug":"metallic-bellows-india-p-ltd-vs-cce-on-2-april-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/metallic-bellows-india-p-ltd-vs-cce-on-2-april-2007","title":{"rendered":"Metallic Bellows India (P) Ltd. vs Cce on 2 April, 2007"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu<\/div>\n
Metallic Bellows India (P) Ltd. vs Cce on 2 April, 2007<\/div>\n
Equivalent citations: 2007 (120) ECC 403, 2007 ECR 403 Tri Chennai<\/div>\n
Bench: P Chacko, K T P.<\/div>\n

ORDER<\/p>\n

P.G. Chacko, Member (J)<\/p>\n

1. The appellants had manufactured and cleared ‘Metallic Bellows’ to the Indian Space Research Organization (ISRO), Department of Space, Govt. of India during the period of dispute (May 1992), without payment of duty. They were claiming the benefit of Notification No. 405\/86-CE dt. 8.9.86, which exempted systems and sub-systems of launch vehicle and systems and sub-systems of satellite projects from payment of duty of excise, subject to the following conditions:\n<\/p>\n

(i) such systems and sub-systems are meant for use in a launch vehicle project or a satellite project of the Indian Space Research Organisation of the Government of India, Department of Space;\n<\/p>\n

(ii) an Officer not below the rank of a Joint Secretary in the said Department of Space certifies that the systems or sub-systems, as the case may be, are intended for such use; and<\/p>\n

(iii) where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.\n<\/p>\n

The certificate covered by condition (ii) above was not produced at the time of clearance of the goods. On this basis, the department proposed to deny the benefit of the Notification to the appellants. The original authority confirmed the demand of duty (Rs. 58,417\/-) against them and the first appellate authority sustained the demand. Hence the present appeal.\n<\/p>\n

2. After hearing both sides and considering their submissions, we find that the requisite certificate issued by the Director of Liquid Propulsion Systems Centre, Trivandrum, was produced by the party in April’ 96 but this was not accepted by the authorities. It has been oft-repeatedly held by the Tribunal, in similar circumstances, that the benefit of similar exemption Notifications is not deniable to the assessee on the sole ground of belated submission of certificate vide, for instance, Commissioner v. Dynaspede Integrated Systems Ltd<\/a>. 2002 (147) ELT 541 (Tri.-Chennai). Following the precedent, we set aside the impugned order and allow this appeal.\n<\/p>\n

(Dictated and pronounced in open court)<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Gold Tribunal – Tamil Nadu Metallic Bellows India (P) Ltd. vs Cce on 2 April, 2007 Equivalent citations: 2007 (120) ECC 403, 2007 ECR 403 Tri Chennai Bench: P Chacko, K T P. ORDER P.G. Chacko, Member (J) 1. The appellants had manufactured and cleared ‘Metallic Bellows’ to the Indian Space Research […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-271154","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nMetallic Bellows India (P) Ltd. vs Cce on 2 April, 2007 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/metallic-bellows-india-p-ltd-vs-cce-on-2-april-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Metallic Bellows India (P) Ltd. vs Cce on 2 April, 2007 - 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