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2021 (3) TMI 1070 - HC - Central ExciseRestoration of Notification dated 27.03.2008 - claim of special rate - certain add-ons to the goods manufactured by them - petition is instituted on the grievance that the Notification dated 27.03.2008 having been restored as per the judgment of the Supreme Court, two applications dated 02.02.2021 and 04.02.2021 under Clause 3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 was submitted by the petitioner claiming for a special rate, but the same has not been given its consideration and without giving a due consideration to the claim for special rate made by the petitioners - HELD THAT:- As the Notification dated 27.03.2008 provides for a legal right to the assessee to claim for a special rate to be fixed in the event of there being any add-ons to the goods manufactured, we are of the view that without an appropriate decision being taken on such claim for special rate, it would be inappropriate for the department to proceed against the petitioners as per the rates provided in the Notification dated 27.03.2008. This petition stands disposed of by directing the Principal Commissioner of GST Guwahati to consider the aforesaid two applications of the petitioner dated 02.02.2021 and 04.02.2021 claiming for a special rate to be fixed on the basis of the add-ons made to the goods manufactured.
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