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2017 (5) TMI 387 - AT - Central ExciseBenefit of N/N. 6/2006-CE dated 01.03.2006 - denial of benefit of notification on the ground that appellant are neither a contractor who participated in International Competitive Bidding nor sub-contractor for supply of the goods - Held that: - Tribunal in the case of SARITA STEELS & INDUSTRIES LTD. Versus COMMR. OF C. EX., VISAKHAPATNAM [2010 (7) TMI 568 - CESTAT, BANGALORE] has already decided that exemption cannot be denied for the reason that sub-contractor did not take part in International Competitive Bidding - relief from excise duty is not granted through the mechanism of deemed export but administered through exemption notification issued - Revenue has not made any case that any of the conditions specified in the exemption notification is not fulfilled - appeal allowed - decided in favor of assessee.
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