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2023 (9) TMI 917 - AT - Central ExciseAvailability of benefit of exemption subject to conditions - Notification No. 06/2006 dated 01.03.2006 - procedure laid down under Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 followed - Clearance of goods on the basis of a Certificate given by the Deputy Commissioner of Central Excise having jurisdiction over the customer M/s Natura Green Foods Products Private Limited - HELD THAT:- This Bench in the case of M/S. HERO ELECTRIC VEHICLES PVT. LIMITED VERSUS COMMISSIONER OF CUSTOMS, LUDHIANA [2018 (6) TMI 141 - CESTAT CHANDIGARH] held that goods having essential character of the items listed under Notification No.06/2006 dated 01.03.2006 are eligible for exemption. Hon’ble Apex Court has upheld this decision. Moreover, Tribunal in the case of M/S. RAVIN CABLES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2017 (2) TMI 375 - CESTAT MUMBAI] held that the liability to discharge duty is on the end-user of goods. Thus, it is evident that the appellants have availed the exemption contained in Notification No.06/2006 dated 01.03.2006 only after the receipt of a Certificate issued by the jurisdictional Deputy Commissioner, in charge of their customer. The Department has not got the Certificate nullified/ modified/ withdrawn. Therefore, in view of the settled legal position, the Department has not made out any case for recovery of duty from the appellant - even if it is held that the appellant is not eligible to avail the exemption, their customer is liable to pay duty in terms of the bond. On this count also, duty cannot be confirmed on the appellants. The impugned order is not sustainable and the same is set aside - Appeal allowed.
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