2012 (10) TMI 452

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enefit or drawback facility by the licensed holder and full credit of the 4% Special CVD will be allowed to manufacturers of excisable goods and further clarified that 4% CVD duty debited in DEPB, EFCE, Target Plus etc. certificates may be allowed to be taken back at draw back (brand rate) – demand set aside - C.E.A. No. 101 of 2011 - - - Dated:- 19-9-2011 - Goda Raghuram and B.N. Rao Nalla, J .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Customs debited in Target Plus/DEPB Scheme. The adjudicating authority dropped the proceedings initiated by a show cause notice; aggrieved whereby the Revenue preferred an appeal before the Commissioner (Appeals). The appellate authority, relying upon an earlier decision of the CESTAT in Mohan Breweries Distilleries Ltd. - 2009 (240) E.L.T. 400 (Tribunal) dismissed the appeal and upheld the O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X