2017 (2) TMI 1401 - HC - Central Excise

Exemption under N/N. 6/2006, dated 1-3-2006 - non-fulfilment of condition of Project Import Regulation - Held that - If the judgment is passed in favour of the department, it will be open for them to recover the same subject to result of SLP. This appeal is not entertained and the same stands disposed of.

Summary

The High Court of Rajasthan allowed the appeal, stating that the appellants are eligible for exemption under Notification No. 6/2006. The judgment is passed in favor of the appellants, and the department can recover the amount subject to the result of SLP. The appeal is disposed of, and the department can revive the application if needed after the Supreme Court's decision.