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2019 (6) TMI 499 - CESTAT KOLKATAWithdrawal of benefit of Warehousing - withdrawal of benefit of notification by issue of Notification No. 17/2004-CE (NT) dt. 04/09/2004 - HELD THAT:- The dispute has arisen during the period immediately after the withdrawal of warehousing provisions with effect from 06/09/2004. Because of the urgency regarding the supply of petroleum products to Indian Navy/Coast Guard, such supplies were made on payment of duty without benefit of Notification No. 64/95, as amended. The Notification clearly provides for clearance of goods at ‘nil’ rate of duty for supply for use in the construction of warships for the Indian Navy as well as Coast Guard. The Notification further provides for supply of stores for consumption on board vessels of Navy. From the order passed by the Adjudicating Authority as well as the Commissioner (Appeals), we are unable to come to the conclusion whether all the relevant records as indicated above have been verified. Both the Authorities below have indicated however that the proof of payment of duty on such clearances made to Indian Navy/Coast Guard has not been submitted - the issue needs to be remanded to the Original Adjudicating Authority for verification of the relevant documents. Appeal allowed by way of remand.
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