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2015 (11) TMI 41 - AT - Central ExciseRejection of permission to remove the goods for further processing under Rule 16C of the Central Excise Rules, 2002 - respondent denied the permission on the grounds that the case of the appellant was not found a deserving case as is prescribed under the Board s Circular No.844/2/CX dated 31/01/2007 - violation of the prescribed procedure and conditions of Rule 16C as well as Rule 12AA - Held that:- Appellant has been granted the permission under Rule 16C of the Rules to remove the goods without payment of duty for carrying out certain processes not amounting to manufacture from the financial year 2011-12 till 2014-15. The only ground for refusal to grant permission for the year 2015-16 as mentioned in the impugned order is that the appellant s case was not found to be a deserving case for grant of extension. Further the impugned order does not mention any specific reasons as to how the appellant is not found deserving for grant of permission under Rule 16C of the Rules. Revenue has also failed to prove that the appellant has committed any violation of the terms and conditions and procedure prescribed by the learned Commissioner while granting the permission. In view of these circumstances, we hold that denial of permission under Rule 16C is not legally sustainable. - Impugned order is set aside - Decided in favour of assessee.
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