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2016 (12) TMI 1220 - CESTAT KOLKATAFurnance Oil - earlier claimed as feedstock as per N/N. 5/19998-CE dt 2/6/1998 - Appellant has now taken alternative additional grounds that 40% of the FO was actually used as feed Stock and for the remaining quantity of FO also either 5% or 8% duty rate of duty will be applicable as per Sr No. 15 of the table to Notification No. 5/98-CE & 5/99-CE - is the contention of appellant justified? - Held that: - It is observed from the case records that both Sr No. 14 & 15 of the table annexed to N/N. 5/99-CE are subject to certain conditions. Further the quantities claimed to be used as feed stock or for other purposes also needs verification. Onus of claiming an exemption notification is on the assessee to satisfy that all the conditions of an exemption notification, including the quantities claimed to be entitled to exemption - matter remanded to Adjudicating authority - appeal allowed by way of remand.
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