Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2005 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (10) TMI 89 - SC - Central ExciseWhether irrespective of the assessees having not followed or substantially followed Chapter X procedure under the Central Excise Rules, 1944, they would still be entitled to the benefit of Notification No. 121/94-C.E., dated 11-8-1994? Held that:- The point which needs to be emphasised is that when an assessee seeks exemption under a notification, which prescribes compliance of Chapter X, there is a linkage between levy of duty on one hand and the accountability of the goods received/used in the factory where final product is manufactured. Therefore, one cannot ignore strict compliance of the aforestated rules while claiming exemption under such notification. This is particularly relevant in cases where input relief is claimed on the basis of the captive consumption. Thus the matter requires consideration by a Larger Bench. The papers may be placed before the Hon'ble Chief Justice of India for further directions.
|