Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 107 - CESTAT AHMEDABAD100% EOU - Clearance of Spent Salt and Spent Acid - N/N. 23/2003-CE dated 31.03.2003 - demand on the ground that the appellant have not taken a specific permission for removal for Spent Salt and Spent Acid from the Development Commissioner - HELD THAT:- The Commissioner (Appeals) recorded in his finding that the appellant have not produced the evidence of their being status holder. In this position, we are giving opportunity to the appellant to produce the evidence of their being status holder, if it is so even though the appellant have not given intimation, the same may be considered as procedural lapse and benefit of Exemption Notification No. 23/2003-CE may be extended. The appeal is allowed by way of remand to the adjudicating authority.
|