Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (9) TMI 826 - MADRAS HIGH COURT

2015 (9) TMI 826 - MADRAS HIGH COURT - 2015 (323) E.L.T. 77 (Mad.) - Export of yarn without payment of duty under Rule 19 - no permission was obtained from the jurisdictional Assistant Commissioner nor the procedure under Rule 19 of Central Excise Rules, 2001 read with Notification No.43/2001-CE (NT) dated 20.06.2001 was followed by M/s. Loyal Textile Mills Ltd - Held that:- no permission was sought for and granted to the assessee so far as yarn is concerned. This is despite the fact that a spec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

al on facts, it is supposed to address each and every issue that is placed before it by the parties on such fact. - Matter remanded back - Decided in favour of Revenue. - C.M.A. Nos. 2199 to 2201 of 2008 - Dated:- 11-6-2015 - Mr. R. Sudhakar and Ms. K.B.K. Vasuki, JJ For the Petitioner : Mr. Mohanamurali For the Respondent : Mr. R. Parthasarathy for M/s. Lakshmi Kumaran COMMON JUDGMENT (DELIVERED BY R.SUDHAKAR, J.) The Tribunal, while allowing the appeal filed by the assessee, dismissed filed by .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sioner nor the procedure under Rule 19 of Central Excise Rules, 2001 read with Notification No.43/2001-CE (NT) dated 20.06.2001 was followed by M/s.Loyal Textile Mills Ltd.?" 2. The facts, in a nutshell, are as hereunder :- There are two units, viz., Loyal Super Fabrics (Unit-I) and another one Loyal Textile Mills Ltd. (Unit-II). Yarn and grey fabrics, on permission, were sought to be removed from Unit-II to Unit-I for processing and return to Unit-II for export as yarn or fabrics. For the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ngly, order was passed demanding duty along with interest under Section 11AB of the Central Excise Act and penalty was also levied under Rule 25 of the Central Excise Rules, 2002. 3. Against the said order, both the assessee and the Revenue filed appeal before the Tribunal. While appeal was filed by the assessee against confirmation of demand and penalty, the Revenue preferred appeal against that portion of the order by which for one of the period, penalty was dropped. The Tribunal, on consideri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

peal in favour of the assessee against which the present appeals are filed by the appellant/Revenue. 4. Heard the learned standing counsel appearing for the appellant/Revenue and the learned counsel appearing for the 2nd respondent/assessee and perused the materials available on record. 5. Even at the outset, this Court is of the considered opinion that the matter requires to be remanded on a short question of fact and there is no need for this Court to give a finding on the above question of la .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of Central Excise dated 30.10.01 has been placed on record. For better clarity, the said letter is extracted hereinbelow :- "Please refer to your letter dated 15.10.2001 on the above subject. In this regard, the Assistant Commissioner of Central Excise, Kovilpatti has permitted you to clear grey fabric without payment of Central Excise Duty to Loyal Super Fabrics Ltd., Cuddalore, for further processing of bleaching/dying and get back the processed fabrics without payment of Central Excise .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version