2018 (5) TMI 396

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....ent is that in respect of exemption scheme under Notification No. 3/2004-CE, the appellant could not produce proper certificate by the competent authority, certificate does not appear Collector's signature Certificate not in the name and address of the assessee, Chinchwad unit. In this regard, the adjudicating authority found that the certificate and details are correct but it could not correlate invoices' description with certificate. As regards the Notification No. 108/95-CE, allegation in the show-cause notice is that certificate is not in name and address of the appellant's Chinchwad unit. Finding of the adjudicating authority is that there is no correlation to invoices and certificate. As regards Notification No. 10/97-CE, ....

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....not mentioned, she submits that the certificate shows the address of Banglore office. As regards the Notification No. 10/97-CE dated 1.3.1997, she submits that the goods were supplied and used for the intended purpose. Correlation between the certificate and the invoices is established. The certificate shows the address of Chennai office. Therefore, there is no discrepancy in the documents. Hence, the exemption cannot be denied. 3. Shri D.S. Chavan, learned Supdt. (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that condition of the notification should be strictly followed and in absence of non-compliance of the conditions, benefit of exemption notification cannot be allowed. He placed reli....