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2016 (5) TMI 7 - HC - Central ExciseExport of goods - Failure to furnish ARE 1 and proof of export of goods as required under Rule 19 of the Rules - Manufacture and export of hand tools through merchant exporter who applied Form H - Availed benefit of Small Scale Industries Exemption notification dated 1.3.2003 - Held that:- the impugned order was passed by the Joint Secretary to Government of India who was also Commissioner of Central Excise and Customs. Thus, the order in appeal as well as revisionary order had been passed by the officers of the same rank which is not permissible as per law. Therefore, the impugned order is set aside - liberty is granted to the State to proceed afresh in accordance with law - Decided in favor of assessee.
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