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2017 (10) TMI 1172 - CESTAT NEW DELHIArea Based Exemption - Benefit of N/N. 50/2003 dated 10.6.2003 - denial of benefit on the ground that appellant has not filed the declaration under N/N. 76/2003 dated 5.11.2003 - Held that: - identical issue has come up before the Tribunal in the case of Aditya Packaging vs. CCE, Meerut I [2017 (6) TMI 1024 - CESTAT NEW DELHI], where it was held that the conditions inserted in N/N. 50/2003-CE are mandatory and cannot be held as mere procedural requirement - demand upheld. Penalty - Held that: - this was interpretation of law and the appellate authority has already reduced the penalty from Rupees Six lakh to Rupees Three lakh. But in the peculiar facts and circumstances of the case, the penalty is on higher side, therefore, penalty reduced. Appeal allowed in part.
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