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M/s Satyam Paper Products & Polymers Pvt. Ltd. Versus CCE, Visakhapatnam

Procurement of inputs without payment of duty - export of exempted goods - Department took the view that Notifications No.24/2010-CE(NT) dated 26.05.2010 has amended Notification 42/2001-CE(NT) dated 26.06.2001 inserting a condition restricting the scope of earlier Notification and specifically excluding export of excisable goods which are chargeable to Nil rate of duty or wholly exempted from payment of duty under bond; that since frozen prawns/shrimps and other marine food are chargeable to Ni .....

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d by notification 43/2001 CE (NT) dated 26.06.2001. - Unless annexure 1 certificate is cancelled or rejected by competing authority by following procedure under Section 35 E department cannot invoke Section 11A - impugned order is unsustainable and requires to be set aside, which we hereby do. - Decided in favor of assessee. - E/3255/2012 - Final Order No. A/30572/2016 - Dated:- 13-5-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri Madhu Mohan Damodhar, Member (Technical) Ms. A.S.K. Sw .....

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ification 42/2001-CE(NT) dated 26.06.2001 inserting a condition restricting the scope of earlier Notification and specifically excluding export of excisable goods which are chargeable to Nil rate of duty or wholly exempted from payment of duty under bond; that since frozen prawns/shrimps and other marine food are chargeable to Nil rate of duty, hence export of these goods are not done under bond; therefore procurement of packing material from the exporter without payment of duty vide Notificatio .....

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1 is set aside by following procedure laid down in Section 35E by competent authority, it is not permissible for the Department to raise demand; in support of this contention they placed reliance on various decisions of Tribunal and High Courts. It was also argued that demand of duty for contravention of Central Excise (Removal of Goods at Concessional rate of Duty for manufacture of Excisable Goods) Rules 2001 should not be on them but the exporter, who are the persons availing the benefit of .....

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ed exporter certifying Notification No.43/2001 CE(NT) exemption to "5 PLY corrugated boxes/printed master cartons used for the specified purpose of usage in the processing/manufacture of frozen shrimp/prawn that are exported subsequently , attract the following excise duties, basic excise duty@ NIL and all other duties are NIL for the product" 6. Each such Annexure 1 has been endorsed and counter signed by the jurisdictional Asst. Commissioner of such exporter with the following endors .....

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find that it is not the case that any of these Annexure 1 certificate has been cancelled by the Central Excise authorities. Viewed in this context we are of the opinion that when such Annexure 1 certificate continued to be live and are not cancelled or declared void by department after following due procedure. The clearances effected on the strength of such annexure by the appellant cannot be denied the benefit of exemption provided by notification 43/2001 CE (NT) dated 26.06.2001. We find that .....

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al Excise authority at the end of M/s. BCML to the Assistant Commissioner of Central Excise-V, Akurdi, Pune, who has jurisdiction over the appellants. The Annexure clearly grants exemption to fuel and ash handling system used for the specified purpose of Non-Conventional renewable source Bagasse/Biomass based Cogeneration Plant. In the Annexure the appellant undertakes to follow the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. The .....

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CML. Such copies of A.R. 3As duly certified after re-warehousing were continuously submitted to their Superintendent of Range-V, Pune. It is to be noted that these facts are not disputed by Revenue. It is also stated by the ld. Consultant that Annexure-I is still live and has not been cancelled by the Central Excise authorities. The Commissioner (Appeals) in her order acknowledges that the Annexure has been signed by the AC/DC Central Excise but has not raised the question of cancellation of Ann .....

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hout proposing to cancel the Annexure-I. At no stage of the proceedings from the time of issue of show cause notice to adjudication to the Commissioner (Appeals) order, the Annexure-I is proposed to be cancelled. This Annexure-I allowed the party to clear the goods without payment of duty. The ld. Consultant have relied on the judgment of Hon ble High Court of Madras in the case of Madurai Power Corpn. (P) Ltd. v. Deputy Commr. of C. Ex. Madurai-I [2008 (229) E.L.T. 521 (Mad.)]. The judgment dea .....

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ecuting B-8 security bond and on furnishing a bank guarantee. The department has to follow the procedure under Section 35E for setting aside the Annexure-I certificate. Unless, the Annexure-I certificate is cancelled or rejected by the competent authority, by following the procedure under Section 35E, it is not permissible for the respondents to invoke Section 11A of the Act. Therefore, we are of the considered opinion that the issuance of show cause notices are without jurisdiction and liable t .....

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