2016 (11) TMI 353

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....ative for the Appellant. Sh. Nagraj Naik, Deputy Commissioner (AR) for the Respondent. ORDER Facts of the case as put forth by appellant is as follows: The appellants supplied goods to M/s MPPKVCL, as a sub-contractor, on payment of Excise Duty under Invoice Nos. 325 dt 10.09.2008 and 326 dt 26.09.2008.  After being made aware that they were eligible to Excise Duty exemption in te....

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....CE dated 28.08.1995 as amended, I hereby reject the Refund claim. On appeal, the Commissioner (A) vide O-I-A No. 37/2009 dated 22.05.2009, rejected the appeal interalia for the reason: "....This Certificate is not in conformity with the conditions stipulated in the notification.  Not only is that the project should be approved by the Central Govt but also a certificate countersigned by an off....

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....tive Head of the Project Implementing Authority and also by the Secretary (Energy), Government of Madhya Pradesh. Thus the certificate satisfies the requirements of the Notification No. 108/95-CE.. 5.  In the event, we are of the considered opinion that the production of certificate after the clearance of the goods is only a procedural lapse and will not vitiate its genuiness and acceptabi....