2008 (11) TMI 446

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..... S.R. Prasad, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides duly represented by Shri A.D. Maru, learned advocate appearing for the appellant and Shri S.R. Prasad, learned SDR appearing for the Revenue, we find that CTD bars of iron and steel manufactured by the appellant were cleared to earthquake affected area of Gujarat by availing exemption as p .....

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..... ect matter of the show cause notice, the same cannot be dealt with. The appeal against the above order did not succeed before the Commissioner (Appeals). Hence, the present appeal. 3. Apart from the finding the above reasoning to be correct in law, we note that in terms of provisions of Rule 6, appellant was required to debit 8% of the value of the exempted goods, if he has availed MODVAT cr .....

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..... nasmuch as we, at Tribunal, cannot step into shoes of Legislature and equate clearances made to earthquake hit area with the clearances made to United Nations for which purpose exemption from payment of 8% duty stand provided under the law. 4. In view of the above, we find no merit in the appeal and rejects the same. (Dictated and pronounced in Court)
Case laws, Decisions, Judgements, O .....

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