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Commissioner of Central Excise Delhi-III Versus M/s. Becton Dickinson India Pvt. Ltd.

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

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 th .....

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is admitted on the other grounds, the respondent may well be precluded from raising this contention in this appeal. That would be unfair to the respondent. - Matter remanded back - Decided in favour of Revenue. - CEA No.106 of 2014 (O&M) - Dated:- 2 .....

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alf 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 wh .....

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factured by him under a notification based on the value or quantity of clearances in a financial year, and who has been availing of the credit of duty paid on inputs before such option is exercised, shall be required to pay an amount equivalent to th .....

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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 behal .....

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so, it is possible that the demand made against the respondent would not survive at all. This issue goes to the root of the matter. The Tribunal has not considered this crucial issue at all. If the appeal is admitted on the other grounds, the respon .....

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