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RKS Agro Tech Ltd. Versus Commissioner of Customs and Service Tax Bangalore

2016 (1) TMI 92 - CESTAT BANGALORE

100% EOU - Appellant received sandal wood from M/s Karnataka Soaps and Detergents Ltd. (KSDL) for extraction of sandal wood oil on job work basis - due permission for doing the job work was not availed by the appellant from the Development Commission .....

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tled that some of the conditions required to be followed by an assessee are procedural conditions. Whereas non-fulfillment of substantive conditions would definitely result in denial of consequent benefit, non-fulfillment of procedural conditions may .....

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ch a scenario, we are of the view that non-taking of the permission, though a contravention, may not result in confirmation of demand of duty. Accordingly, we set aside the confirmation of duty along with interest and imposition of penalty under Sect .....

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- Appeal disposed of. - C/459/2006-DB - Final Order No. 21585/2015 - Dated:- 15-7-2015 - Smt Archana Wadhwa, Judicial Member And Shri Ashok Kumar Arya, Technical Member For the Petitioner ; Ms. Rukmani Menon, Adv For the Respondent : Mr. N. Jagadish .....

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nd sandal wood oil and sap wood paste etc. The dispute lies in a very narrow compass. The appellant received sandal wood from M/s Karnataka Soaps and Detergents Ltd. (KSDL) for extraction of sandal wood oil on job work basis. The appellant extracted .....

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e by the appellant is without the permission of the concerned authorities and the appellant is required to pay appropriate duty on the same. Accordingly duty to the extent of ₹ 28,220/- stands confirmed against them along with confirmation of i .....

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t was otherwise entitled to do the job work for the DTA unit if the relevant permission was taken. They are also not making any allegation against the assessee that the clearance of the sandal wood oil in question was not on account of job work done .....

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inst them and imposition of penalty. 5. No doubt the assessee working under the customs and excise arena is required to follow the procedure laid down under the law and to fulfill the conditions for availment of benefit of any procedure of law. Howev .....

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