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2017 (5) TMI 809 - AT - Central ExciseStatement in the Form specified in Annexure 19 as prescribed in para 13.2 of Part II of Chapter 7 of CBEC Manual of Supplementary Instructions - the assessee’s contention is that the statement is not substantive requirement under the N/N. 42/2001-CE (NT) - Held that: - This matter is covered by the Tribunal’s decision in appellant’s own case [2015 (2) TMI 1093 - CESTAT NEW DELHI], where it was held thatthe appellant is not required to file details as per annexure 19 to special instruction and as such, the letter of undertaking cannot be declared invalid by the lower authorities - the appellant is not required to file details as per annexure 19 - appeal allowed - decided in favor of appellant.
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