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2015 (10) TMI 1913 - AT - Central ExciseDenial of exemption claim - whether appellant is required to produce a certificate from the appropriate authority as per condition No. 29(c) of Serial No. 214 under Notification No. 21/2002-Cus., dated 1-3-2002 for availing the Central Excise exemption against Serial No. 91 (Condition No. 19) of Notification No. 6/2006-C.E., dated 1-3-2006 when materials are procured indigenously - Held that:- It is observed from the Condition No. 19 of Notification No. 6/2006-C.E., dated 1-3-2006 that there is no mention of Notification No. 21/2002-Cus., dated 1-3-2002 in the language of Condition No. 19. If such a certificate is not issued by DG, Hydrocarbons, as per Notification No. 21/2002-Cus., then it will be discriminatory for a domestic manufacturer to procure duty free goods under International Competitive Bidding. Appellant has also made a statement that no other manufacturer placed similarly and supplying goods to ONGC has been issued any such show cause notice. Learned AR also could not confirm whether other similarly placed manufacturers supplying goods to ONGC under Notification No. 6/2006-C.E., have been issued show cause notice on the same issue or not. In view of the above observations appellant has made out a prima facie case for complete waiver of the confirmed dues and penalties - Stay granted.
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