TMI Blog2021 (9) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... merits and in accordance with law and by affording opportunity to the writ petitioner, take a decision and pass orders as expeditiously as possible - Petition allowed by way of remand. - W.P.No.33055 of 2014 - - - Dated:- 11-8-2021 - THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM For Petitioner: Mr.S.Murugappan For Respondents: Mr.A.P.Srinivas Senior Standing counsel ORDER The relief sought for in the present writ petition is for a declaration to declare the Condition No.2(b) of Notification 102/2007-Customs dated 14.09.2007 of the provisions of the Central Excise 1944, CENVAT Credit Rules 2004, Central Excise Rules 2002 and Customs Act 1962 as null and void so far as the Petition is concerned and consequently, direct the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Chowgule Company Pvt. Ltd., vs. Commissioner of Customs C. Ex. Reported in 2014 (306) E.L.T. 326 (Tri. - LB) and the Tribunal considered some what similar case as that of the petitioner pertaining to a commercial invoice and not a tax invoice, and it was pointed out as follows. ''5.2 ..........For taking the credit, the quantum of duty paid should be shown in the invoices and the same should be shown separately for each type of duties. In respect of a commercial invoice, which shows no details of the duty paid, the question of taking of any credit would not arise at all. Therefore, non-declaration of the duty in the invoice issued itself is an affirmation that no credit would be available. Therefore, non-declaration / non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the purpose and object of such an endorsement could be achieved when the duty element itself was not specified in the invoice. Since the object and purpose of the condition is achieved by non-specification of the duty element, the mere non-making of the endorsement could not have undermined the purpose of the exemption. Thus we concur with the view taken by this Tribunal in the cases of Equinox Solution Limited and Nova Nordisk India Private Limited (supra). 3. In view of the developments occurred, the issues are to be reconsidered by the 4th respondent / original authority. 4. Thus, the matter is remitted back to the 4th respondent for fresh consideration. Accordingly, the 4th respondent is directed to reconsider the issues rai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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