Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 864 - CESTAT MUMBAIRegistration - Single registration for unit 1 and unit 2 - claim of benefit of captive consumption at tribunal stage - valuation - appellant has not declared the correct value despite valuation has been settled - Held that:- Appellant have never made claim of exemption Notification No 67/95-CE before the lower authorities. However, before the Commissioner (Appeals) in their prayer they prayed for setting aside the order-in-original. As regard the claim of the appellant of the exemption Notification 67/95-CE at the Tribunal stage, I agree with Ld. Counsel that the Notification being question of law can be raised at the stage of Tribunal also. As regard the contention of the appellant that the status of single registration should be maintained with effect from filing of their application, I am of the view that since the matter of very same application which was traveled up to the High Court and it was held that single registration should be granted, effect should be given from the date of application made by the appellant for single registration i.e. 30/7/2001. It is undisputed that since the claim of the Notification No. 67/1995 was not made by the appellant before lower authorities explicitly in Appeal made before the Commissioner(Appeals). It is just and proper that matter should be remanded to the original authority to examine eligibility of Notiifcation No. 67/95-CE and the clearance made by the appellant to their another unit No.1 - Matter remanded back - Appeal disposed off.
|