Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2021 (2) TMI 398 - CESTAT CHANDIGARH
Compliance with N/N. 83/90-Cus or not - claim of the appellant is that they have produced end use certificate though late and claimed the benefit of the said notification - revenue neutrality - Difference of opinion - HELD THAT:- Following questions are referred to President for reference to third Member, for resolution in difference of opinion between of us:
1. Whether in facts of the case the benefit of exemption under notification No. 83/1990-Cus dated 20.03.1990 should be allowed to the appellant as has been held by the Member (Judicial) or disallowed as held by the Member (Technical)?
2. Whether the demand should be set aside on the ground of revenue neutrality as held by the Member (Judicial) or the demand should be upheld as held by the Member (Technical).
3. Whether the appeal should be allowed as held by Member (Judicial) or dismissed as held by Member (Technical).