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2015 (11) TMI 154 - SC - Central ExciseDenial of exemption Notification No. 6/2002-CE, dated 1-3-2002 - processing and export of Shrimps/Prawns - Agricultural produce or not - Refrigeration Compressors/Gas Compressors, procured by the appellants for the preservation, storage or transport of agricultural produce - Held that:- whereas Notification No. 19/99 specifically covered the produce i.e. Shrimps/Prawns, present Notification confines the exemption only to agricultural produce, Shrimps/Prawns cannot be treated as agricultural produce. This aspect is highlighted by the Commissioner (Appeals) in his analysis and the assessee in its counter affidavit has simply taken the plea that once similar benefit was granted to the assessee in the earlier year it was not open to the Department to agitate the issue once again and in support of the submission the assessee has relied upon the judgment of this Court in Commissioner of Central Excise vs. Suntract Electronics Pvt. Ltd.[2002 (11) TMI 118 - SUPREME COURT OF INDIA]. For the reasons given, the aforesaid judgment would be no help to the assessee inasmuch as the earlier period was covered by different Notification - assessee is not entitled to exemption in terms of Notification No. 6/02-CE. The impugned decision of the Tribunal is, accordingly, set aside - Decided in favour of Revenue.
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