TaxTMI 
TaxTMI 
2022 (2) TMI 1425
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....onditions prescribed in notification no. 33/2005-CE dated 8th September 2005 in relation to equipment cleared by them to M/s Lakshmi Sugar Mills Co Ltd who were in the process of setting up a facility for production of power using 'bagasse' to be executed by M/s Bharat Bijlee Ltd. In proceedings that were initiated against the appellant, it was alleged that the goods in question, carrying duty liability of Rs. 3,21,360/-, had been cleared without production of certificates prescribed in the said notification and in the absence of evidence of power purchase agreement. On that admitted fact that the clearance of the goods, though effected on 28th September 2012, had been intimated only a day after, the original authority confirmed the demand ....
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....10 (260) ELT 3 (SC)] emphasizing strict adherence to the conditions in the notification. 4. We find that the issue pertains to the production of prescribed certificate before clearance of the goods at the factory gate. The eligibility of the goods in question for the benefit of exemption notification is not in question and neither is it contended that the appellants were not in possession of the prescribed certificate. The sole issue is, therefore, about possession of the certificate and eligibility for the exemption arising thereon. Though Hon'ble Supreme Court in re Hari Chand Shri Gopal has emphasized adherence to the exemption notification, we find from '22. The law is well settled that a person who claims exemption or concession has....
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....ation, i.e., by the plain terms of the exemption.' that intendment should not have to be interpreted for grant of exemption which should follow from the exemption itself. On the other hand, a fine distinction has been drawn by the Hon'ble Supreme Court in re Tollow India Operations Ltd thus '29. Both the Customs Department and Ministry of Petroleum and Natural Gas are departments of the Central Government. The substantive provisions which were required to be complied with for the purpose of obtaining the benefits under the said exemption notification have indisputably been complied with. It is not the case of the department that the assessee has anything to do with the grant of certificate except to pursue the matter to the best of its a....