TMI Blog2005 (9) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that merely because they were affixing the label of a foreign party, they did not lose the benefit of Notification No. 175/86-C.E. as amended by Notification No. 1/93-C.E. The view taken by the Appellants had, in some cases, been approved by the Tribunal which had held that mere use of the name of a foreign party did not dis-entitle a party from getting benefit of the Notifications. It is only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification was lost - Decided in favour of Revenue. - 6392 of 2002 - - - Dated:- 15-9-2005 - S.N. Variava and Tarun Chatterjee, JJ. [Order]. - This Appeal is filed against an Order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), New Delhi, dated 22nd February, 2002. The question involved is whether the Respondents were entitled to invoke the extended period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns were being regularly filed. The invoices containing description of the goods have all been regularly approved by the Department. 3. The Appellants have all along claimed that merely because they were affixing the label of a foreign party, they did not lose the benefit of Notification No. 175/86-C.E. as amended by Notification No. 1/93-C.E. The view taken by the Appellants had, in some c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If the Department felt that the party was not entitled to the benefit of the Notification, it was for the Department to immediately take up the contention that the benefit of the Notification was lost. 4. In this case, as set out hereinabove, all facts were within the knowledge of the Department. Therefore, even if the ratio of Nizam Sugar Factory's case (supra) is applied, there is no justifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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