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2018 (4) TMI 1383 - AT - Central ExciseRemoval of goods at Nil rate / concessional rate to EOU in excess quantity then permitted - clearance of 247324 nos. of 14” size Electron guns in violation of certificate - Whether under the facts and circumstances M/s Samtel Color Ltd. have violated the provisions of N/N. 43/2001–CE(NT) read with Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001? - Held that: - it is an admitted fact that similar to the permission dated 08/07/2004 for procurement duty-free for the financial year 2004-05, further permission dated 18th July, 2005 was granted for the financial year 2005-06. In the show cause notice, there is no whisper regarding the details of similar permission for the financial year 2005-06 - In view of the permission granted, being permission dated 18/07/2005 for procurement of 05lakhs 14” size Electronic guns for the financial year 2005-06, apparently, there is no violation of any provisions or the condition of the certificate in question. Appeal allowed - decided in favor of appellant.
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