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2017 (9) TMI 77 - AT - Central ExciseBenefit of N/N. 32/97 and N/N. 34/97 - DEPB benefit - jobbing - the appellants had availed benefit of both the N/N. 32/97 (jobbing) as well as N/N. 34/97 (DEPB) - case of Revenue is that imports under N/N. 32/97 are basically for jobbing and therefore such exports could not be made under DEPB N/N. 34/97 - whether beneficial duty exemption provided under N/N. 32/97-Cus. can be denied even when substantive fulfilment of the conditionalities of that notification have been fulfilled, only on the ground that dual benefit under N/N. 32/97-Cus as also DEPB credit benefit under N/N. 34/97-Cus. cannot be availed? Held that: - the Tribunal in Sierra Trading (P) Ltd. [2011 (3) TMI 82 - CESTAT, CHENNAI], has held that benefit of N/N. 32/97-Cus. could not be denied - following the ratio set down by the Tribunal in the Sierra Trading case, especially when department has not filed any appeal against allowing of DEPB under N/N. 34/97-Cus., the benefit of N/N. 32/97-Cus. cannot be denied to the appellant - benefit allowed - appeal allowed - decided in favor of appellant.
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