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2015 (10) TMI 1225 - CESTAT NEW DELHIExport of goods - Denial of the benefit of notification No. 42/2001 CE (NT) dated 26.6.2001 - Failure to comply with the supplementary instructions issued by CBEC in respect of availment of exemption under Notification No. 42/2001 - whether the supplementary instruction issued by CBEC are mandatory for the appellant to comply with to avail benefit of notification No. 42/01 - Held that:- in the case of Minwool Rock Fibres Ltd.(2012 (2) TMI 289 - SUPREME COURT OF INDIA ) also the Hon'ble Apex Court held that departmental circular arc not binding on the assessee, quasi judicial authorities and courts and therefore, in that view of the matter, circular /instructions issued by Board would not assist them. Admittedly, in the case of supplementary instructions which have been issued by CBEC and the notification No. 42/01 ibid both have been issued by Central Government and in the said notification there is no such condition. Therefore, appellant is not required to fulfill the condition imposed on him by way of supplementary instructions. In that view of the matter, I hold that appellant has complied with the conditions of the Notification(ibid). Therefore, appellant is entitled to avail exemption under said notification. Consequently, impugned order is set aside - Decided in favour of assessee.
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