2015 (8) TMI 294

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..... Rahul P. Jain i/b. M/s. RES Legal, for the Respondent. ORDER We have heard both sides and perused with their assistance the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. That order passed by the Tribunal on 14th June, 2013 is impugned in this appeal by the Revenue. 2. Mr. Rao learned Counsel appearing on behalf of the appellant in sup....

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....ion of these certificates in the light of the terms and conditions of the exemption notification. Mr. Rao would submit that the exemption notification has to be construed strictly and if there was no end use certificate, then, the presumption is that the goods have not been supplied in the same form and as parts and accessories but some process is done in relation thereto. The wholesale or blanket....

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....f the Counsel we have perused the notification and we find that the Tribunal was concerned with only with the correctness of the order dated 24th January, 2013 passed by the Commissioner of Central Excise, Thane-II. That order was passed on a remand by the Tribunal in the earlier round. The remand was restricted to the scrutiny and verification of the certificates produced by the assessee. The Com....

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.... the Pickling and Passivation Plant and installation of Ventury Scrubber System. If such is the nature of the certificate and the wording thereof being clear and unambiguous the Tribunal rightly allowed the appeal of the assessee and reversed the order of the Commissioner. The Commissioner has not performed the task assigned to it by the Tribunal. His duty was to scrutinize and verify the certific....