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M/s. Inox India Limited Versus Commissioner of Central Excise & S.T., Vapi

2015 (10) TMI 1165 - CESTAT AHMEDABAD

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 cl .....

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nd 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 .....

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ant : 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. D .....

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03-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 notific .....

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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 Notifi .....

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rder instead of Advance Licence. He submits that adjudicating authority proceeded on a different ground in so far as that appellant has failed to produce the original advance Licence specifying the quantity, description and value of the goods cleared .....

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He drew the attention of the Bench copies of the Advance Licences containing in the memorandum of appeal, with debit sheet. 3. The Learned Authorised Representative for the Revenue drew the attention of the Bench, relevant portion of the adjudicatio .....

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e proper officer. 4. After hearing both the sides and on perusal of the records, we find that the appellant submitted copy of Advance Licence, duly debited by the Central Excise officers. Appellant had cleared the goods against Advance licence and co .....

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