Concessional duty cannot be denied when the required certificate was already produced and verified earlier.

A manufacturer who has already produced and had verified the requisite certificate under a concessional-duty notification cannot be denied the benefit merely because the Department asks for the certificate again. The Tribunal noted that the notification condition had been satisfied in the first instance, so repeated production was not a valid basis to reject the concession. It further noted that the earlier Tribunal view on the same notification had been taken to the Supreme Court and the appeal was dismissed. The demand was therefore unsustainable on the ground of second-time non-production of the certificate, and concessional duty remained available.

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Issues: Whether the Department could insist on production of the certificate a second time to deny concessional duty under Notification No. 162/86-C.E. dated 1-3-1986.

Analysis: The Tribunal noted that the same notification condition had already been examined in the earlier round and that the manufacturers had produced the requisite certificate at the first instance. Once the original certificate had been produced and verified, the Department was not entitled to reject the concession merely because the certificate was not produced again. The earlier Tribunal view on the same notification had also been carried in appeal before the Supreme Court and the appeal was dismissed.

Conclusion: The demand could not be sustained on the ground of non-production of the certificate for a second time, and the assessee was entitled to the concessional benefit.

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