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M/s. Indica Industries Unit III. Versus Commissioner of Central Excise

2016 (8) TMI 973 - CESTAT NEW DELHI

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 .....

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by the Commissioner, as sought for by the learned DR. Further, the objection raised by the learned DR is also not found favour with inasmuch as we find that the benefit of notification is a continuation issue and the fact that issuance of subsequent .....

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n 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 f .....

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x. stand confirmed against the applicant by denying them area based exemption notification No. 50/2003 and second that a number of subsequent show cause notices stand issued on the same ground and as such, the issue is being of recurring nature, the .....

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l 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 notificati .....

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iod post October, 2014, they have been issued show cause notices proposing confirmation of demand on the same ground. 4. We are of the view that once the Revenue has taken a stand that appellant is not entitled to said notification benefit, it automa .....

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