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2015 (10) TMI 1165 - CESTAT AHMEDABAD

2015 (10) TMI 1165 - CESTAT AHMEDABAD - TMI - Duty demand - exemption benefit under Notification 23/2003-CE dated 31.3.2003 - violation of conditions of exemption notification - Held that:- Appellant submitted copy of Advance Licence, duly debited by the Central Excise officers. Appellant had cleared the goods against Advance 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 .....

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. P.K. Das and Mr. H.K. Thakur, JJ. For Appellant : Shri J.C. Patel, Advocate For Respondent : Shri Jeetesh Nagori, Authorised Representative Per : Mr. P.K. Das; The relevant facts of the case, in brief, are that the appellant a 100% EOU, engaged in the manufacture of Disposable Gas Cylinders. During the course of audit, it was found that the appellant had cleared their final products to one buyer namely M/s. Gujarat Flurochemicals Limited against advance Licence/ Advance Release Orders and avai .....

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at appellant had been clearing their finished goods in DTA without payment of Central Excise duty on the basis of Advance Licence in terms of Para 6.8 (a) of Foreign Trade Policy availing the benefit of vide Serial No. 22 of Notification No. 23/2003-CE dated 31.3.2003, till amendment vide Notification 28/2005-CE dated 20.05.2005, by which there is requirement of Advance Release Order to be produced by the Advance Licence holder to the appropriate Central Excise and Customs officer. The allegatio .....

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