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2017 (3) TMI 837 - AT - Central ExciseExemption subject to conditions - Benefit of N/N. 44/2001-CE(N.T.), dt.26.06.2001 - denial on the ground that the Assessee had not mentioned relevant Central Excise Notification in their E.R.-1s as well as in ARE-3s for availing exemption from Central Excise duty - failure to to comply with the provisions of Rule 3(7) and Rule 4(1) of Central Excise (Removal of Goods at Concessional Rate of Duty for manufacture of Excisable Goods) Rules, 2001 - Held that: - when the conditions have not been fullfilled, necessary consequences are to be faced by the Respondent-Assessee - in the case of Indofil Chemical Co. [2002 (11) TMI 214 - CEGAT, MUMBAI], the CESTAT holds that the Assessee has no choice but to follow the condition(s) given in the rules and the notification - appeal allowed - decided in favor of Revenue.
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