Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (2) TMI 434 - AT - Central ExciseDenial of exemption under S. No. 32D in Notification No. 6/2002-C.E., dated 1-3-2002 - Process not done at assessee's premises - Held that:- exemption cannot be denied for the reason that blending was not done in a tank of the Appellants. The Appellants control the blending process and take responsibility for the standards of the blended product. Since the products were used for the intended process, we prima facie do not agree that exemption should be denied for the reason that process of blending took place in the tanks of trucks. Also there is no condition in the notification that Appellants should have been holding a license from BIS authorities. Prima facie we do not agree with the argument of Revenue that the Appellants were collecting amounts representing as excise duty from the consumers when the goods were sold at a price inclusive of all costs and levies. The provisions of Section 11D appears to be prima facie not applicable, to the situation. Accepting the interpretation canvassed by Revenue will result in total denial of exemption that is notified by the Revenue which is prima facie not justified. The notification does not prescribe that the blended product should be sold at a lower price - Appellants have made out a prima facie case for waiver of pre-deposit of dues arising from the impugned order for admission of the appeal - Stay granted.
|