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TMI Blog2017 (10) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... . (herein after referred to as 'applicant') against the Order No. 275/CE/LDH/2012, dated 16-11-2012, passed by the Commissioner (Appeals), Chandigarh. 2. Brief facts of the case are that the applicant, a merchant exporter, had purchased Cold Rolled Stainless Circles from a manufacturer namely M/s. Mohini Metal Industries, Jammu. The said unit at Jammu availed exemption Notification No. 56/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y authority who vide its order dated 7-6-2011, remanded the matter to the Commissioner (Appeals). But the appellate authority, vide its order dated 16-11-2012, has rejected the appeal of the applicant for the second time against which the applicant has filed the instant revision application on the ground that the Notification No. 37/2007-C.E. (N.T.), dated 17-9-2007 is not applicable in their case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the goods cleared by the Jammu based manufacturer as the goods manufactured in whole of J&K State are exempted under Notification No. 56/2002. The exemption from duty on the goods manufactured in J&K is not operative at the time of clearance of goods as is usually done in other instances of exemption and it is extended by granting refund of duty subsequent to clearance of the goods. But undoubte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case is not covered in the four corners of the Rule 18 and Notification No. 19/2004-C.E. (N.T.). It cannot be denied that Notification No. 37/2007-C.E. (N.T.), dated 17-9-2007, issued by C.B.E. & C., providing that the rebate of duty will not be available in respect of goods manufactured by a unit enjoying any area based exemption scheme, was not in existence at the time the applicant procur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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