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2015 (4) TMI 280 - PUNJAB & HARYANA HIGH COURT

2015 (4) TMI 280 - PUNJAB & HARYANA HIGH COURT - 2015 (322) E.L.T. 81 (P & H) - Validity of Tribunal's order - Non consideration of crucial aspect - Held that:- there was no question of the respondent acting in accordance with Rule 57H(7) as the notification under which the respondent availed of the exemption was not based on the value or quantity of clearances. If that is so, it is possible that the demand made against the respondent would not survive at all. This issue goes to the root of the .....

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(Oral): Notice of motion. 2. Mr. Jagmohan Bansal, Advocate accepts notice on behalf of the respondent. 3. This is an appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal setting aside the order of the Commissioner and allowing the respondent s appeal. 4. The question that arises in this matter is whether the respondent was bound and liable to act pursuant to and in accordance with Rule 57H(7) of the Central Excise Rules, 1944, which reads as under: A manufacturer wh .....

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xercised and after deducting the said amount from the balance, if any, lying in his credit, the balance, if any, still remaining shall lapse and shall not be allowed to be utilized for the payment of duty on any excisable goods, whether cleared for home consumption or for export. 5. Mr. Bansal, learned counsel appearing on behalf of the respondent, contended that there was no question of the respondent acting in accordance with Rule 57H(7) as the notification under which the respondent availed o .....

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