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M/s J.D. Engineering Versus Commissioner of Central Excise, Delhi-I

Export of goods - Denial of the benefit of notification No. 42/2001 CE (NT) dated 26.6.2001 - Failure to comply with the supplementary instructions issued by CBEC in respect of availment of exemption under Notification No. 42/2001 - whether the supplementary instruction issued by CBEC are mandatory for the appellant to comply with to avail benefit of notification No. 42/01 - Held that:- in the case of Minwool Rock Fibres Ltd.(2012 (2) TMI 289 - SUPREME COURT OF INDIA ) also the Hon'ble Apex Cour .....

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d on him by way of supplementary instructions. In that view of the matter, I hold that appellant has complied with the conditions of the Notification(ibid). Therefore, appellant is entitled to avail exemption under said notification. Consequently, impugned order is set aside - Decided in favour of assessee. - Excise Appeal No. 51238 of 2014-EX(SM) - Order No. 52005/2015-EX(SM) - Dated:- 19-6-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri Ravinder Singh, Adv For the Respondent : Shri .....

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ces namely, juicer mixer grinder (JMG), food processor, mixer grinder and electric motors. The appellants are exporting excisable goods without payment of duty against exemption under Notification No. 42/01 ibid. Supplementary instructions were issued to Rule 19 of Central Excise Rules, 2002. The appellants filed letter of undertaking for export of goods without payment of duty but he was directed to furnish a bond as stated in supplementary instructions to Rule 19 of Central Excise Rules, 2002. .....

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ementary instructions cannot bind the appellant for availing exemption. To support this contention, he relied on the decision of Hon'ble Apex Court in the case of Sandur Micro Circuits Ltd, [2008 (229) ELT 641 (SCJ) and Minwool Rock Fibres Ltd. [2012 (278) ELT 581 (SCJ) . 4. On the other hand, learned AR reiterated the finding of impugned order. 5. Heard the parties. Considered the submissions. 6. In this case, the short issue before me is whether the supplementary instruction issued by CBEC .....

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