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2017 (9) TMI 616 - HC - Central ExciseBenefit of N/N. 214/86 and N/N. 208/83 - denial on the ground that the procedure required to avail the benefit of notification not followed - Whether the CESTAT, Mumbai was correct in holding that the applicant is not eligible for the benefit of N/N. 208/83 and/or 214/86 as the case may be and the duty as confirmed is payable though the documentary evidence to prove the eligibility of exemption are available with the department? - Held that: - the assessee failed to establish that the procedure required to be followed for availing the benefit of notifications was actually followed - appeal dismissed - decided against appellant.
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