End-use certificate delay and exemption claim remanded for fresh consideration of the assessee's explanation.

An exemption claim under a notification could not be finally rejected merely because the end-use certificate was filed after the stipulated period, where the assessee had not been given a proper opportunity to explain the delay. The notification required the certificate within three months, or within any extended period allowed by the Assistant Collector, and the delayed filing needed fresh consideration on that explanation. The matter was remanded to the Assistant Commissioner to examine the certificate, consider the delay, and pass a fresh order.

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Issues: Whether the claim for exemption under the notification could be rejected solely because the end-use certificate was produced beyond the stipulated period, and whether the matter required reconsideration by the original authority.

Analysis: The notification required production of the certificate within three months or within such extended period as allowed by the Assistant Collector. The certificate had admittedly been filed much later. The order rejecting the claim was passed without the Assistant Commissioner having had an opportunity to hear the assessee on the delay in submission of the certificate, and the appellate authority had rejected the claim on that basis without a fresh examination of the explanation for delay.

Conclusion: The matter was remanded to the Assistant Commissioner to consider the certificate and the explanation for delay and pass a fresh order.

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