TaxTMI 
TaxTMI 
2013 (5) TMI 404
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....ufacture of Multi Access Rural Radio Equipments 3 and 8 channel wire carrier equipments. During the period relevant for the purposes of the present appeal i.e. from January 93 to March 94, they cleared the said goods at concessional rate of duty of 20% in terms of notification No. 73/90 CE dt. 20.03.90. 3. The said notification is reproduced below for ready reference:- In exercise of the power conferred by subsection (1) of section 5A of the Central Excises and Salt Act 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in public so to do, hereby exempts goods specified in column (2) of the table annexed hereto and falling within the schedule to the Central Excise Tariff Act 1985 (5 of 1986) from so much of....
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....al Manager in the department of telecommunication of the Govt. of India certifies that the goods in question (including quantity and technical specification) are required for establishment of the rural telecom. network by the Deptt. of telecomm. and will not be used for any other purpose. They further added that during the period from Jan 93 to Sept. 93 they have cleared 4171 and 144 numbers of MARR 3 channel and 8 channel equipments falling under Ch. 8525 which are covered under the list of this issue. Regarding fulfillment of second condition laid down vide said notification the party stated that vide letter issued from file No. 1-21/90-MMC Govt. of India, Ministry of Communication Deptt. of Telecom. MMD section dt. 25 Aug. 92 the Asstt. ....
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....oper officer alongwith monthly return, hence the allegation of contravention of Rule 52 A of CER 1944 is baseless. They also submitted price list alongwith purchase orders to range superintendent who has acknowledged the receipt and hence the allegation is unfounded and unsustainable. As long they have submitted the RT 12 returns in time and no dispute has been arised, the allegation of contravention of rule 173G of the CER 1944 is bad in law. They submitted that proposal of penalty under rule 173Q of the Rules on the above grounds is unwarranted and placed reliance on the decision of Hon'ble Tribunal in case of Indian Records Manufacturing Co. Ltd. Vs. Collector (1984) (17) ELT 205 (Tribunal) and in case of Apex Steels (P) Ltd. Vs. Collect....
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....p; 2. Whether the certificate issued by the Chief General Managers of concerned circles is valid certificate as envisaged in the notification 73/90 dt. 1.3.93 3. Whether the party have suppressed the material facts and proviso to Sec. 11A(1) of the Act has been correctly invoked? 8. He, accordingly held as under and allowed the appeal:- Issue at serial No.1: The impugned demand is based on the conditions placed vide the notification 73/90 to avail the benefit of concessional rate of duty. The items listed under the table annexed to the said notification are classified under CH. 8525 and attract 20% of tariff rate of duty and if those items are used for establishment of rural telecommunication network the duty is to be ....
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....irmed from the range. All most all the Chief General Managers of the circles have issued the relevant certificates on the direction of the Asstt. Director General CE Govt. of India, Ministry of Communication, Deptt. of Telecom. Which are accepted in terms of the conditions envisaged in the notification 73/90. Thus I am inclined to allow the concession availed by the party. But they rendered themselves for a penal action for non-co-operation extended by them in course of departmental checking which at long drags the department hectic proceedings. Issue at Serial No.3: Since the case does not stand on merit, the suppression clause does not attract any discussion. Also the invocation of suppression for demanding duty is not sustained as lon....