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

2015 (10) TMI 1225 - CESTAT NEW DELHI

2015 (10) TMI 1225 - CESTAT NEW DELHI - 2016 (343) E.L.T. 632 (Tri. - Del.) - 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 Fibr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ondition. Therefore, appellant is not required to fulfill the condition imposed 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t for production / clearance of excisable goods to domestic electrical appliances 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y instructions to avail the benefit of said notification. Therefore, the supplementary 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 .....

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