COMMISSIONER OF CENTRAL EXCISE Vs. CARRIER AIRCON LTD

JUDGEMENT

(1.) Dispute before the Tribunal was whether the assessee was entitled to exemption from excise duty under Notification dated 4-1-1995 on supply of goods to 100% Export Oriented Unit. The procedure for claiming exemption has been laid down, inter alia, under Rule 156B of the Central Excise Rules, 1944. The assessee is required to furnish certificate of re-warehousing within 90 days of removal of goods or such extended period as Commissioner may allow. In the present case, certificate of re-warehousing was duly furnished by the assessee though the same was furnished after 90 days. The rule provides that if the certificate is furnished after the specified period, the duty had to be paid but on showing of the certificate, duty is liable to be refunded. The Tribunal held that since the certificate had been duly furnished, no duty was liable to be paid.

(2.) Learned Counsel for the revenue submits that once there was a delay beyond the specified period, the duty was liable to be paid though the same could be refunded under the scheme of the rule. The view taken by the Tribunal is that requirement of paying duty was only up to the time of furnishing of the necessary certificate and once the necessary certificate was duly furnished, the rule stood complied and no action could be taken for non-compliance of the rule merely because the duty was not paid on expiry of specified period.

(3.) We are of the view that interpretation taken by the Tribunal is borne out from bare perusal of the rule and cannot be held to be erroneous in any manner.