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2013 (6) TMI 62 - ALLAHABAD HIGH COURTStay - Tribunal directed to pre deposit 50% - goods produced in India are supplied against International Competitive Bidding. - exemption Notification No.21/2002-Cus - procedural lapse - held that:- In the absence of clear finding that the same goods are exempt under the Notification No.6 of 2006 CE, the production of the essentiality certificate cannot be taken as a mere procedural lapse. The essentiality certificate was necessary for availing the exemption. In the present case Tribunal has exercised its discretion on the consideration of the prima facie case and found justification to direct deposit of 50% of the duty demand confirmed against the appellant - Tribunal has exercised its jurisdiction fairly and reasonably. The appellant will get relief, if he succeeds finally in the appeal. - decided against the assessee.
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