2009 (2) TMI 539

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....r the Appellant. Ms. M.I.J. Micheal, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After allowing the stay petition unconditionally, we proceed to decide the appeal itself with the consent of both the sides, inasmuch as the issue lies in narrow compass. 2. The appellant is engaged in the manufacture of Optical Fibres, Telecommunication Cables and Power T....

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....icates issued by the proper authorities, the goods were required to be supplied by the appellant to the extent of 50% from their Silvassa unit and the balance 50% from their Karanjware unit. As the appellants have supplied the entire goods from their Silvassa unit, the balance 50% supplied by them has to be considered as in excess of the order placed upon them and thus disentitling them to the ben....

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....roduced before the Central Excise authorities having jurisdiction over Karanjware and as such, they approached their customer for amendment of the order inasmuch as in the absence of the original certificate Karanjware unit was not in a position to avail the benefit of the Notification. They also submitted that the Karanjware unit has not cleared any goods against the said certificate and the 100%....

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....er and not to the different units. There is no dispute that the supplies made by the Silvassa unit of the manufacturer meets all the requirements of the Notification. The Notification nowhere indicates that the separate certificates are required to be produced in respect of different units of the same manufacturer. As such, certificate by the appropriate authority, in respect of the same manufactu....