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2019 (6) TMI 28 - AT - CustomsBenefit of Concessional rate of CVD - N/N. 4/2006-CE dt.1.3.2006 - sale of imported Cement to retail consumers at a higher price or not - time limitation - HELD THAT:- The issue has been decided in various cases where it was held in favor of importers - reliance placed in the case of M/S. ANTONY METALS, M/S. VINCENT & SONS, M/S. KENSTAR EXIMS, M/S. AATHEES HARD FLOORING, M/S. TRIUMPH ENTERPRISES & INVESTMENTS MADURAI (P) LTD., M/S. P.S.S. JAYAM & CO., M/S. PRP EXPORTS, M/S. S. JAWAHARLAL AND CO., M/S. AL KABIR IMPEX SERVICES AND M/S. MADHUCON PROJECTS LTD. VERSUS C.C., TUTICORIN [2019 (2) TMI 1258 - CESTAT CHENNAI] where it was held in favor of importers on the ground of limitation. Also in the case the case of M/s. Diamond Cement Vs. Commissioner of Central Excise, Bhopal [2017 (1) TMI 1476 - CESTAT NEW DELHI] was relied upon where on the matter of eligibility to concessional rate under serial number 1C of Notification No. 04/2007-CE. has held that the sale to the individual without any intermediary person is entitled for concessional rate of duty. The demand, interest or the penalty cannot survive both on merits as well as on limitation - Appeal allowed - decided in favor of appellant.
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