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2018 (5) TMI 1336 - AT - Central ExciseArea Based Exemption - N/N. 50/2003-CX dated 10/06/2003 - case of Revenue is that the options dated 29/03/2010 and 31/03/2010 have been received in this office on 06/04/2010 i.e. after 31/03/2003 which was the last date for exercising the said option, the benefit under the said Notifications is not admissible to the goods - Held that: - intimation is required to be given to the AC/DC as well as to Superintendent - In the present case intimation to the Superintendent had admittedly been given before the due date i.e. 31/03/2010 - the receipt of intimation in the Range Office is sufficient to claim the exemption from the payment of duty on goods mentioned in the intimation dated 31/03/2010 - benefit of exemption allowed. Appeal dismissed - decided against Revenue.
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