2014 (5) TMI 26

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..... ereas even now goods are being cleared by taking advantage of the Notification dated 10th June, 2003, it would be appropriate on the part of the Tribunal to permit the appeal to be heard on deposit of Rs. 20 lacs. We, accordingly, modify the order of the Tribunal to that effect - Decided partly in favour of assessee. - Central Excise Appeal No. 3 of 2012 - - - Dated:- 15-7-2013 - Barin Ghosh, C .....

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..... tion was filed. 2. It is the contention of the Excise Department that clearances made before the declaration was filed are not exempted under the Notification dated 10th June, 2003 and, accordingly, excise duty is leviable on the goods cleared prior to filing of the declaration. The question is, whether filing of the Notification in the instant case was only a procedural matter or the same gave .....

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