TMI Blog2015 (10) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... vance licence and contention of the learned Advocate is that appellant produced copy of the Advance Licence and the original is lying with M/s. Gujarat Flurochemicals Limited and the department may verify at their end. We find force in the submission of the learned Advocate. In our considered view, as the appellant produced copy of the Advance Licence duly debited the quantity and value of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led exemption benefit under Notification 23/2003-CE dated 31.3.2003. A show cause notice dated 18.03.2010 was issued proposing demand of Central Excise duty alongwith interest and to impose penalty on the ground that the appellant has cleared goods in violation of conditions of exemption notification. Adjudicating authority confirmed demand of duty alongwith interest and imposed penalty. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the original advance Licence specifying the quantity, description and value of the goods cleared by them. He submits that the appellant produced Advance Release Order and copy of the Advance Licence. It is his submission that copy of the Advance Licence would show the amount has already been debited by the jurisdictional Central Excise officer. He drew the attention of the Bench copies of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original is lying with M/s. Gujarat Flurochemicals Limited and the department may verify at their end. We find force in the submission of the learned Advocate. In our considered view, as the appellant produced copy of the Advance Licence duly debited the quantity and value of the goods cleared by them and it would be proper that the jurisdictional Central Excise officer should verify at their end ..... X X X X Extracts X X X X X X X X Extracts X X X X
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