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2019 (6) TMI 1188 - AT - Central ExciseBenefit of N/N. 42/2001-CE(NT) - Duty free procurement of capital goods for erection of a Thermal Power Plant in Syria - exemption is allowed subject to fulfillment of condition that such duty free procured material would be exported by the assessee within a period of six months from the date of procurement of the goods or within such extended period as the appellant’s jurisdictional Central Excise Authorities may allow - the ultimate request to extend the period stands rejected by the Assistant Commissioner and the benefit stands denied to them - HELD THAT:- The ultimate request to extend the period stands rejected by the Assistant Commissioner vide his letter dated 23/02/2015 which has admittedly not been challenged by the appellant. As such the same has attained finality. Result and consequence of the same is as if there is no such extension order available on record as on date. If there is no extension having been granted by the Authorities, in terms of the provisions of Notification No.42/2001-CE(NT), condition of the said Notification stands violated - the confirmation of the demand is only as a consequence of the earlier proceedings of rejection of extension, which issue cannot be agitated before the Tribunal at this stage. Demand alongwith interest upheld - penalty is waived on the ground that export could not take place due to bona fide reasons -- appeal allowed in part.
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