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2010 (2) TMI 394 - AT - Central ExciseConfiscation and penalty- Input stage credit availed and Condition No. V of Notification not fulfilled alleged. Export of finished goods by merchant exporter hence input stage credit could not have been availed, contended by the assessee. No evidence in Commissioner’s order that input stage credit availed by merchant-exporter hence input stage credit could not have availed, contended by assessee. No evidence in Commissioner’s order that input stage credit availed by merchant exporter or any supporting exporter. Benefit of lex Non Cogit impossibillia claimed by assessee. Held that- benefit to legal maxim available to assessee being transferee of advance licence, cannot be called to fulfill condition V(a) of Notification. In view of Larger bench decision affirmed by Apex Court, original licence to satisfy said condition. Commissioner’s decision unsustainable inasmuch as benefit of legal maxim available to assessee therefore impossible for assessee to violate said condition. Impugned order set aside.
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