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2016 (8) TMI 973 - CESTAT NEW DELHI

2016 (8) TMI 973 - CESTAT NEW DELHI - TMI - Appeal for early hearing - issue is of recurring nature - denial of area based exemption Notification No. 50/2003 and issuance of number of subsequent show cause notices - Held that:- once the Revenue has taken a stand that appellant is not entitled to said notification benefit, it automatically follows that the Revenue would issue the show cause notices for the subsequent period also. We do not find that why for allowing the application, fact of issua .....

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the issue in accordance with such declaration of law by the Tribunal. - Early hearing allowed - Excise Misc Application No. 50455 of 2016 Excise Appeal No. 50313 of 2016 - MO/50603 /2016 - Dated:- 30-5-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) None for the Appellants Shri Govind Dixit, DR for the Respondent ORDER Nobody represented the appellant. Accordingly, we have gone through the application which is for early hearing of the appeal on two grounds. .....

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nd issued or not. He also submits that appeal has been filed in March, 2016 and should not be allowed to jump the queue. 3. Apart from the fact that amount involved is to the tune of ₹ 1.57 crores, we also note that applicant has been denied the benefit of area based exemption notification No. 50/2003 on the ground that mandatory declaration, in terms of said notification has not been filed. The said confirmation of demand is for the period March, 2014 to October, 2014. The applicant has m .....

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