Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 528 - AT - Central ExciseArea Based Exemption - N/N. 50/03-CE dated 10.6.2003 - denial on the ground that in column (d) of the declaration, the description of specified goods was not mentioned and only sub-heading 3304 was mentioned - Held that: - as per N/N. 50/03-CE, the assessee has not filed declaration before first clearance of the said specified goods. Admittedly, there is no evidence that the appellant has filed the said declaration. In that circumstance, the Commissioner (Appeals) has rightly denied the benefit of exemption N/N. 50/03-CE except the goods falling under chapter heading 3304 - appeal dismissed - decided against appellant.
|