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2011 (4) TMI 1057 - AT - Central ExciseWhether benefits, of Notification No. 121/94-C.E., dated 11-8-1994 was available to the appellants or not – Held that:- execution of bonds as provided in that chapter is also not an empty formality for obtaining the duty free excisable goods. Bonds also insist for a declaration. CT-2 Certificate will be issued only if a party gets registered under Form R-2 from the Registering Authority. Only if CT-2 Certificate is obtained, the excisable goods could be removed. Form RG-16 Register and the details to be furnished in Form RT-11 are also statutory in nature, which relate to the “substance” and “essence” of the requirements under Chapter X. Indisputedly, those requirements had not been complied with, appeal dismissed
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