TMI Blog2015 (11) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... y ground for refusal to grant permission for the year 2015-16 as mentioned in the impugned order is that the appellant s case was not found to be a deserving case for grant of extension. Further the impugned order does not mention any specific reasons as to how the appellant is not found deserving for grant of permission under Rule 16C of the Rules. Revenue has also failed to prove that the appellant has committed any violation of the terms and conditions and procedure prescribed by the learned Commissioner while granting the permission. In view of these circumstances, we hold that denial of permission under Rule 16C is not legally sustainable. - Impugned order is set aside - Decided in favour of assessee. - APPEAL No.E/86029/15 - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 02/03/2005. It has been clarified that the said activity would no longer constitute a manufacturing activity. The appellant has further alleged that for the last several years, the appellant has been applying for permission under Rule 16C and the same has been granted to it on yearly basis from time to time. As a result of this permission, they have been clearing goods directly from the job workers premises by duly discharging duty from Pune factory on the value added prices. It has further alleged that on 03/02/2015 the appellant applied for renewal of only permission under Rule 16C for the financial year 2015-2016, but the respondent vide order dated 31/03/2015 rejected the application for extension of permission. The respondent how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in his factory, without payment of duty, for carrying out tests or any other process not amounting to manufacture to any other premises whether or not registered and after carrying out such tests or any such other process may allow a) bringing back such goods to the said factory without payment of duty for subsequent clearance for home consumption or export as the case may be or b) removal of such goods from the said other premises for home consumption on payment of duty leviable thereon or without payment of duty for export as the case may be. 5. The learned Counsel for the appellant further submitted that the jurisdictional Commissioner at the time of grant of initial permission vide letter dated 14/09/2011 had specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 5.3 He also submitted that by following the procedure under Rule 16C , the appellant has in fact paid more duty to the Pune Commissionerate. Had the permission under Rule 16C not being accorded to the appellant then the appellant would be liable to pay duty under Rule 8, i.e., cost of material plus 10%. However, the appellant has paid much more duty on the said goods as the duty is paid on transaction value resulting in payment of higher duty. 6. On the other hand, the learned Additional Commissioner (AR) appearing for the respondent has tried to support the impugned order. 7. He submitted that the procedure as envisaged under Rule 16C of the Rule granting permission to remove the goods without payment of excise duty is a specia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords, we find that the appellant has been granted the permission under Rule 16C of the Rules to remove the goods without payment of duty for carrying out certain processes not amounting to manufacture from the financial year 2011-12 till 2014-15. The only ground for refusal to grant permission for the year 2015-16 as mentioned in the impugned order is that the appellants case was not found to be a deserving case for grant of extension. Further the impugned order does not mention any specific reasons as to how the appellant is not found deserving for grant of permission under Rule 16C of the Rules. Revenue has also failed to prove that the appellant has committed any violation of the terms and conditions and procedure prescribed by the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
