Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 206 - AT - Central ExciseBenefit of Notification No. 14/2002-C.E - The issue was regarding exemption to product falling under Sr. No. 12 of the notification - Interpretation of Explanation II which is read as, Explanation II : For the purposes of the conditions specified below, textile yarns or fabrics shall be deemed to have been paid even without production of documents evidencing payment of duty thereon - Held that:- there is definitely inherent contradiction in the findings recorded by Tribunal in the case of Prem Industries [2009 (5) TMI 193 - CESTAT, NEW DELHI] and Auro Textile [2009 (11) TMI 447 - CESTAT, NEW DELHI] The issue regarding benefit of Notification No. 14/2002 as regards condition “on which duty hads been paid” needs to be settled by Larger Bench - Simplex Mills Co. Ltd. and Morarjee Gokuldas Spg. & Wvg. Co. Ltd [2005 (5) TMI 170 - CESTAT, MUMBAI] - the benefit of Notification No. 14/2002 was extended to the assessee - Following Jayaswals Neco Ltd. v. CCE, Nagpur [2006 (1) TMI 133 - SUPREME COURT OF INDIA] - Tribunal directed the Registry to place the order before Hon’ble President to consider constituting a Larger Bench and to answer reference as to whether the judgment and order delivered by Bench in the case of Prem Industries is correct or judgment delivered by the Bench in the case of Auro Textile is correct as regards the benefit of Notification No. 14/2002.
|