1997 (5) TMI 281

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.... Shri S.N. Ghosh, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Briefly stated the facts of the case are as follows :- 1.1 Part of a Weigh-Bridge Structure i.e. bottom berth, was cleared from the appellants' factory on 2-5-1994 to M/s. Reiter-LMW Machinery Ltd., Coimbatore, the consignee. It is the case of the appellant company that duty of Rs. 76,074.00 was....

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....hat the CT-3 Certificate produced subsequently by the appellant company herein could not be given a retrospective effect for purchasing excisable goods without payment of duty by E.O.U. Hence this appeal before us. 2. Learned Consultant, Shri B.N. Chattopadhyay for the appellant company submits that it is not denied that the consignee of the goods in the present case is a 100% E.O.U. A CT-....

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....ect, as rightly pointed out by the lower appellate authority. He also points out that at this stage, it will be difficult to comply with the procedures given in the Notification No. 123/81-C.E. and therefore, the benefit of the said Notification should not be extended. He, therefore, prays for dismissing the appeal. He also submits that the said Notification No. 123/81-C.E. gives exemption to the ....

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.... of the goods is a 100% E.O.U. and it is not denied by the Revenue Authorities. The only objection to the refund claim is that the CT-3 Certificate may not be given retrospective effect. We do not see any bar in accepting a CT-3 Certificate produced subsequently so long as the goods are covered by the CT-3 Certificate, if the goods in question are also installed or used in the premises of the 100%....