2005 (9) TMI 358

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.....K. Ram and R. Sudhinder, Advocates, for the Appellant. Shri Deepak Garg, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  These three appeals are filed by the applicants for waiver of pre-deposit of duty and penalties imposed under the common adjudication order. Applicant M/s. Natpha Jhakri Joint Venture filed application for waiver of pre-deposit of duty amounting to ....

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....whereby the goods supplied to World Bank Funded Project which exempt from payment of duty and production of certificate from the competent authority. The contention is that necessary certificate were produced before the adjudicating authority but the certificate was not accepted on the ground that the certificates were produced after the clearance of the goods. Applicant also relied upon the decis....

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....on of the Tribunal, therefore, the benefit of this notification was wrongly denied. 3.The contention of the Revenue is that as the applicant has not produced certificate before the Assistant Collector at the time of clearance of goods, therefore, they are not entitled for the benefit. 4.In this case, the claim of the applicant regarding the benefit of exemption notification was denied on the gro....