2017 (12) TMI 207

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....(Rep by Sh. Kumar Vikram, Adv.) (Rep. by Sh. H.C. Saini, DR) ORDER Per: B. Ravichandran The Misc. Application is for condonation of delay in filing the appeal. The learned counsel for the assessee-Appellants submitted that there is a delay of 70 days in filing the appeal attributable to their authorised employee who received the order but proceeded on leave without taking further actio....

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.... the stipulated time. 3. The short issue involved in the present appeal is the denial of exemption for wires and cables cleared by the assessee-Appellants under Notification No.108/95 dated 28.08.1995. The goods were cleared to IRPMU for use in Railway Sector Improvement Project which is funded by Asian Development Bank and assigned to Rail Vikas Nigam Limited for implementation. The Signal & T....

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....ted that, since the project is implemented by the Ministry of Railway's project office, they have cleared the goods on the strength of the certificate issued by the Chief Project Officer, who is of the rank of Joint Secretary to the Government of India in the Ministry of Railways. The clearance without payment of duty has been reflected in the monthly statutory return ER-1. The requirement of coun....

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....ment Unit, New Delhi. The supply of goods without payment of duty was made. The Notification stipulates that the certificate should be issued by the Project Implementation authority and counter signed by an Officer not below the rank of Joint Secretary to the Government of India in the concerned Line Ministry. We note that the project is for Indian Railways. The certificate is issued only by Chief....