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2013 (12) TMI 576 - AT - Central ExciseDenial of Rebate under rule 96ZO (2) of the Central Excise Rules 1944 – Held that:- Following Commissioner of Central Excise, Kanpur Vs. Ram Shree Steels Pvt. Ltd. [2011 (7) TMI 702 - ALLAHABAD HIGH COURT] - subject to fulfillment of conditions in Rule 96ZO(2) did not amount that all five conditions there were required to be fulfilled procedural requirements could be disposed with if sufficient explanation was given and if there was no allegation of fresh or administrative inconvenienced - although the appellant has not mentioned the hours, the day beginning of the period involved for rebate can be excluded for considering the rebate - although the appellant has not complied with the condition (e) of Rule 96ZO (2) but they are entitled for rebate from the payment of duty – Decided partly in favour of Assessee.
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