2014 (4) TMI 53

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....mmissioner (Appeals) in the impugned order allowed the benefit of Notification on the ground that the requisite certificate as per the condition of the notification was produced by the respondents, however, subsequent to the clearance of the goods. 4. The contention of the Revenue is that as per the condition of the notification, necessary certificate issued by the officer not below the rank of Dy. Secretary to the Government of India should be produced at the time of clearance of the goods. In the present case, the certificate was produced by the respondents after issuance of the show-cause notice and the same has been issued by the Project Director and not by the Dy. Secretary to the Government of India as required under the Notificati....

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....certificate and the same has been subsequently produced. The respondents relied on the decision of the Tribunal in the case of CCE vs. Amara Raja Power Systems Pvt. Ltd. - 2006 (201) ELT 599 (Tri-Bang) whereby the Tribunal allowed the benefit of the same Notification in spite of the fact that the requisite certificate was not produced at the time of clearance of the goods. The Tribunal held that it is a procedural lapse and the benefit of the notification cannot be denied on the ground of procedural lapse. 7. We find that the respondents cleared the goods by availing the benefit of Notification NO.10/97-CE. As per the Notification, the manufacturer has to produce necessary certificate issued by the office not below the rank of Dy. Secret....