1999 (11) TMI 506

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....JDR, for the Respondent. [Order]. - This appeal has been filed by the appellant against the order of the Commissioner (Appeals), Central Excise, dated 26-5-1998 who upheld the Order-in-Original dated 17-7-1997 of the Deputy Commissioner, Central Excise, Indore and thereby confirmed the demand of duty of Rs. 2,65,000. The facts giving rise to this appeal are as under : 2. Appellants a....

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....g not contravened its provisions in any manner and having purchased the D.G. Sets after getting CT-3 certificate from the competent authority. However, the Deputy Commissioner did not agree with their version and confirmed on them the demand of Rs. 2,65,000 vide Order-in-Original dated 17-7-1997. 3. Feeling aggrieved by this order of the Deputy Commissioner, the appellants filed appeal bef....

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....of the learned Counsel, but the same is not liable to be accepted. No doubt the appellants are 100% EOU but they could avail the benefit of the notification in question, vide which total exemption from payment of excise duty has been given by the Government, only if they had complied with the terms and conditions as incorporated in that notification, before the purchase of the D.G. Sets. The bare ....

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....ng sets could be given only by the Board or the Committee, as the case may be, as per terms of the above referred notification and not by the Assistant Commissioner or any other officer of the Excise Department. Therefore, this CT-3 certificate cannot come to the aid of the appellants for claiming benefit of the above-referred notification for payment of the excise duty. It also remains undisputed....