Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 217 - AT - Central ExciseViolation of condition of Notification - N/N. 93/2004-Cus dt. 10/09/2004 - it was noticed by the Department that the appellants have cleared the goods for export as per Customs Notification No.93/2004-Cus dt. 10/09/2004 which is issued for exports affected under Advance License under DEEC Scheme - HELD THAT:- The appellant had been issued Advance Authorisation by DGFT for dutyfree import of item viz. ‘Monosodium Glutamate Fine Crystals’ in terms of Notification No.93/2004-Cus. dt. 10/09/2004. Further the appellant also procured other raw materials from domestic manufacturers without payment of duty as per Notification No.43/2001-CE dt. 26/06/2011 issued under Rule 19(2) of the Central Excise Rules, 2002. Further, there is no dispute that the appellants have manufactured and exported the final product i.e. ‘seasonign powder’ by using the various raw materials which were imported as well as procured from DTA. Further it is found that there is no violation of the Notification No.43/2001 by the appellant as the appellant has fulfilled all the conditions of the said Notification. In the present cases, the Excise authorities have initiated action for violation of Notification No.43/2001-CE dt. 26/06/2001 which is not sustainable in law. The demand of duty by the Central Excise authorities for violation of Notification No.93/2004 dt. 10/09/2004 is not sustainable in law - appeal allowed - decided in favor of appellant.
|