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CCE, Jaipur-I Versus M/s Skipper Electrical (I) Ltd.

2017 (5) TMI 808 - CESTAT NEW DELHI

100% EOU - manufacture of Metering Panels, CT/PT Tank, Tank Fabrication, CSP Transformer etc. falling under Chapter 85 of the 1st Schedule to the Central Excise Tariff Act, 1985 - The allegation of the Department is that, the assessee-Respondents has .....

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about the DTA sale - the mistake was just merely a procedural one which was rectified later - demand set aside - appeal dismissed - decided against Revenue. - Excise Appeal No. 4016 of 2010 - FINAL ORDER NO. 52898/2017 - Dated:- 12-4-2017 - Mr. (Dr. .....

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ed order-in-appeal no. 436(DKV)CE/JPR-I/2010 dated 20.09.2010 passed by the Commissioner of Customs & Central Excise (Appeals), Jaipur. The period in dispute is May 2007 to September 2007. 2. The brief facts of the case are that, during the perio .....

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per the Letter of Permission (LoP) dated 29.03.2007, the learned Development Commissioner, Noida, permitted to covert the unit into 100% EOU for manufacture and export of aforesaid goods. Later, additional items were also added in the LoP. On 02.08.2 .....

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00,000/-. The allegation of the Department is that, the assessee-Respondents has not informed them about the DTA sale and raised differential duty demand of ₹ 12,48,021/- along with interest and penalty. But the Commissioner (Appeals) vide the .....

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d Shri Amit Jain & Shri Dhrup Tiwari, learned counsel for the assessee-Respondents. 4. After hearing both sides and on perusal of record, it appears that manufacture and sale of the DTA is not in question since it was as per the permission letter .....

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. Gupta & Sons, 2015 (318) ELT 63 (All.), has observed that : 39. There are condition and conditions, some may be substantive mandatory based on considerations of policy, and some others may merely belong to the area of procedure. It will be erro .....

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fic objectives or policy on the one hand, and those which are merely procedural and technical in their nature on the other, must be kept clearly distinguished. In fact, it is now a trite law that the procedural infraction of notifications/circulars e .....

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