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2015 (10) TMI 1165 - CESTAT AHMEDABADDuty demand - exemption benefit under Notification 23/2003-CE dated 31.3.2003 - violation of conditions of exemption notification - Held that:- Appellant submitted copy of Advance Licence, duly debited by the Central Excise officers. Appellant had cleared the goods against Advance licence and contention of the learned Advocate is that appellant produced copy of the Advance Licence and the original is lying with M/s. Gujarat Flurochemicals Limited and the department may verify at their end. We find force in the submission of the learned Advocate. In our considered view, as the appellant produced copy of the Advance Licence duly debited the quantity and value of the goods cleared by them and it would be proper that the jurisdictional Central Excise officer should verify at their end. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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