Duty payment certificate requires prior duty payment at clearance; later payment after objection does not satisfy the provision.

A certificate of payment of duty could not be issued for capital goods removed without invoice, without prior intimation to the proper officer, and without duty payment at the time of clearance. The certificate provision applied only where duty had already been paid and its quantum was later varied; it did not cover a case in which duty was paid only later after departmental objection. Precedents cited for initial duty-payment or differential-duty situations were distinguished on that basis, and the request for certification was refused, with the appeal failing.

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Issues: Whether a certificate of payment of duty could be issued in respect of capital goods removed without prior intimation and without payment of duty, where duty was paid only later on being pointed out by the department.

Analysis: The matter turned on the interplay between the provisions governing removal of capital goods and the provision for issuing a certificate when the duty originally paid undergoes a subsequent variation. The removal of the dies and tools was not under invoice, not after intimation to the proper officer, and not accompanied by duty payment at the time of clearance. The certificate provision contemplated a case where duty had already been paid and only its quantum varied later. Since no duty had been paid at the stage of removal, there was no question of subsequent variation of the original duty paid. The cited precedents were distinguished as cases involving initial duty payment or differential duty situations, unlike the present facts.

Conclusion: The request for issuance of a certificate of payment of duty was rightly refused, and the appeal failed.

Ratio Decidendi: A certificate for payment of duty cannot be issued under the duty-variation provision unless duty had been paid at the time of clearance and only its quantum is later altered.

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