Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. H.R. Steels Pvt. Ltd. Versus C.C.E. Jaipur-I

2016 (9) TMI 283 - CESTAT NEW DELHI

Denial of exemption Notification No. 108/1995-CE dated 28.08.1995 - clearance of 85.755 MT of M.S. CTD Bars during the month of July 2004 and March 2005 - no certificate produced before removal of goods - certificate produced subsequently was in the name of ANS Construction (P) Ltd. New Delhi and not in the name of the appellant - Held that:- the appellant has not explained as to how the certificate issued in the name of ANS Construction Ltd. should be considered as proper and valid for the purp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in the impugned order passed by the Ld. Commissioner (Appeals). - Decided against the appellant - E/3088/2007-Ex[DB] - Final Order No. 52903/2016 - Dated:- 4-3-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member (Technical) Mr. Bipin Garg (Advocate) for the Appellant Mr. R. K. Mishra DR for the Respondent ORDER The brief facts of the case are that the appellant is engaged in the manufacture of excisable goods, namely, M.S. CTD Bars. During the month of July 2004 and March 200 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cate appearing for the appellant submits that the goods were in fact supplied to M/s ANS Construction Ltd. in terms of Notification dated 28.08.1995, and thus, the benefit of duty exemption contained therein should be available to the appellant. He further submits that since the certificate was submitted at a later date, the same should be considered as a procedural violation, for which the substantive right for claiming the duty exemption as provided in the Notification cannot be denied. It is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

) E.L.T. 531 (Tri. -Ahmd)], Commr. of Cus. (Airport), Chennai vs Regional Executive Dir, Airport Authority of India [2007 (217) E.L.T. -298 (Tri. -Chennai)] and Commr. of C. Ex. Chennai vs Dynaspede Integrated Systems Ltd. [2002 (147) E.L.T. 541 (Tri. - Chennai)]. 3. Sh. R.K. Mishra, the Ld. DR, on the other hand, submits that since the Notification dated 28.08.1995 have not been complied with in its proper perspective, the duty exemption provided therein shall not be available to the appellant. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ced by the said United Nations or an International Organization as approved by the Government of India. The proviso appended to the said notification states that before clearance of the goods to the organizations named in the Notification, a manufacturer shall produce the requisite certificate before the Assistant Commissioner. 6. We find from the available records that the no certificates were produced by the appellants for the goods supplied during the period July 2004 and March 2005 before th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version