2014 (11) TMI 110

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..... e Notification, there is no condition that the procedure under Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 are to be followed. In view of this, we find that prima facie, there is merit in the contention of the applicant. Therefore, pre-deposit of dues is waived and recovery thereof is stayed during the pendency of the appeal - Stay granted. .....

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..... se show-cause notice was issued by the jurisdictional Asstt. Commissioner of Central Excise. The contention is that as the applicant had not fulfilled the Customs Notification, the jurisdictional Central Excise has no jurisdiction to raise the demand in the impugned order. The applicant relied upon the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, .....

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