TMI Blog2012 (9) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake – Held that:- Once it is not in dispute that the appellants were 100% E.O.U. and all the goods manufactured by them were cleared for export and were actually exported under B-17 Bond executed by the appellants on 27-1-04, and there is a clear statement on the part of the appellants that reference to the Notification No. 30/04-C.E., dated 9-7-04 was by mistake on their part, considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit in the circumstances where the assessee is 100% E.O.U. and therefore, being entitled to clear the goods for export without payment of duty and, having cleared the goods in those circumstances, at the same time had sought to avail exemption under Notification No. 30/2004-C.E., dated 9-7-2004 allegedly by mistake. The availment of credit in these circumstances by the appellant is sought to be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 614 (Bom), Hero Cycles Ltd. v. Union of India reported in 2009 (240) E.L.T. 490 (Bom.) as well as the decision of the Apex Court in the matter of East India Commercial Co. Ltd., Calcutta reported in 1983 (13) E.L.T. 1342 (S.C.) and of the Bombay High Court decision in Legrand (India) Pvt. Ltd. v. Union of India reported in 2007 (216) E.L.T. 678 (Bom.). 3. Once it is not in dispute that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of the notification previous to the imports in issue and also subsequent to the imports in question. In other words, both the parties were aware of the said notifications. If the Petitioner on account of an inadvertent error chose not to apply for the benefit, would that result in denial of the benefit. In our opinion that by itself would not be answer as a duty is cast on the authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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