2022 (5) TMI 1489 - AT - Central Excise

Area based exemption - N/N. 50/2003-CE - HELD THAT - Hon ble Supreme Court have decided the matter finally against the appellant-assessee with respect to availability of the Area based exemption under the said notification. However, the appellant seeks to agitate the other connected issues like availability of Cenvat credit etc. and also the calculation of tax on cum-tax basis. The appeals is restored to its original number. Further, the other issue raised in the miscellaneous applications shall be considered alongwith the appeals. Put up the appeals alongwith the miscellaneous applications for hearing and disposal on 09/06/2022.

Summary

The appeals were earlier disposed of pending before the Supreme Court on merits relating to exemption under Notification no. 50/2003-CE. The Supreme Court decided against the appellant on the exemption issue but the appellant seeks to agitate other connected issues like Cenvat credit and tax calculation. The appeals are restored for consideration of these issues and set for hearing on 09/06/2022.