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2018 (3) TMI 1233

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..... he Central Excise Act, 1944 exempting Henna Powder and Paste falling under Chapter 33 for the period 01.01.2007 to 01.03.2013 - appeal allowed - decided in favor of appellant. - Excise Appeal No. 56042 of 2014 - FINAL ORDER NO. 50735/2018 - Dated:- 20-2-2018 - Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri S Sunil, Advocate for the Appellants .....

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..... ce issue Notification No. 11/2017-CE (NT) dated 24.04.2017 under Section 11C of the Central Excise Act, 1944 exempting Henna Powder and Paste falling under Chapter 33 for the period 01.01.2007 to 01.03.2013. The present dispute is falling within the period notified by the Ministry. 4. Having heard both sides and on perusal of the material available on record, we find that similar matters h .....

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..... uted goods at this juncture. We also note that the Government in exercise of powers conferred under Section 11C has issued the Notification (supra) for not levying of excise duty during 01.01.2007 to 01.03.2013. Accordingly, the confirmation of demand for the said period is not sustainable. 5. In view of the above, on the same lines (supra), we set aside the impugned orders and allow .....

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