Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 993 - AT - Central ExciseDenial of benefit of N/N. 6/2006-CE - International Competitive Bidding - whether for the clearances made during the period April, 2006 to November, 2006, as the appellant had wrongly claimed exemption under N/N. 108/95-CE and later on, on realizing his mistake he prayed before the authority that his claim of exemption be read in terms of N/N. 6/2006-CE, Whether the denial of claim is sustainable? - Held that: - the SCN is misconceived. No case of any retrospective claim is made out from the SCN. It is evident on the face of record that the appellant had only rectified his claim which was earlier made under N/N. 108/95 to the correct Notification being N/N. 6/2006-CE. Thus, there is no case of any retrospective claim - Secondly, N/N. 6/2006 is of dated 01/03/2006 and the clearance were made thereafter and on this count also there is no question of any retrospective applicability of the said Notification - SCN unsustainable - appeal allowed - decided in favor of appellant.
|