2014 (1) TMI 1345

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.... the Appellant. Shri V.C. Khole, Dy. Commissioner (AR), for the Respondent. ORDER The appeal and stay application arise from Order-in-Appeal No. 199/MCH/AC/GR.I/2013, dated 13-3-2013 passed by the Commissioner of Customs (Appeals), Mumbai Zone I. 2. This is the second round of litigation. In the previous round when the matter came before the Tribunal, this Tribunal vide order date....

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.... required to produce a certificate. The appeal is allowed by way of remand." 3. On remand, the original adjudicating authority passed an order dated 25-3-2010, once again denying the benefit of exemption Notification No. l48/94-Cus. solely on the ground that, the appellant, M/s. Kamalabhai Mehta Charitable Trust, Mumbai failed to produce copies of the required certificates, the original of....

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....m the dated signature and seal of the department. Unfortunately, the appellant has not retained copies of these certificates. The only reason for denial of exemption was delayed submission of certificates and not non-submission of certificates. In a similar matter pertaining to M/s. Diwaliben Mohanlal Mehta Charitable Trust, the lower appellate authority had allowed the appeal vide O-I-A No. 193/2....

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....bmission of the certificates which the lower authorities failed to do. That is why this Tribunal remanded the matter for re-consideration, after condoning the delay in the submission of utilization of certificates, for verification of the certificates already submitted. Now the department has again rejected the benefit on a new ground that the appellant has failed to submit the certificates, which....