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2011 (5) TMI 522 - AT - Central ExciseProcurement of duty free capital goods/ parts in terms of Notification No.22/03 CE dated 31.3.03 denied - Held that:- As it appears that the permission was granted by the Assistant Commissioner vide F.No.VII/CUS/STP/26/03 dated 6.10.03 to M/s. MTDCC for procurement of indigenous Capital goods/parts subject to fulfillment of conditions stipulated vide Notification No.22/2003-CE dated 31/03/2003, but it was observed that they did not fulfill the condition as stipulated vide Notification 22/03 dated 31-3-2003 in as much as they were not engaged in any manufacture, processing, packaging and export of software/hardware or service - Decided against of assessee. Demand of duty - Limitation - Held that:- Revenue held that there is no time limit when demand is raised for non fulfillment of conditions accepted in the bond executed - find that the decision of the Tribunal in the case of Endress + Hauser Flowtec (I) Pvt.Ltd. [2008 (11) TMI 159 - CESTAT, MUMBAI] is applicable as far as this aspect is considered - Decided against the assessee.
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