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TMI Blog2013 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... to be utilised as customs duty, while the SFIS scheme, the service providers are issued SFIS certificate which allow them to import or procure indigenous goods without payment of duty by debiting the said script. - Decided against the revenue. - TAX APPEAL No. 288 of 2012 - - - Dated:- 25-6-2012 - MR. V. M. SAHAI AND MR N.V. ANJARIA JJ. Appearance: MS SEJAL K MANDAVIA for the Appellant. ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE V. M. SAHAI) JUDGMENT 1. We have heard Ms. Sejal Mandavia, learned counsel appearing for the appellant on the following proposed substantial questions of law. Whether goods cleared against Certificate issued under: "Served From India Scheme" can be treated as exempted goods for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned counsel for the appellant. 3.1 Learned counsel for the appellant has further urged that two schemes were different. One scheme was under Central Excise and the other was under Customs Act. In the judgment relied by the Tribunal, the scheme was with regard to the Customs Act, whereas in the case of the appellant, the scheme is not applicable which is a scheme under Central Excise Act. The Tribunal has observed that both the schemes are para materia therefore, the same principles will apply as are applicable in the Customs Act. 3.2 The assessee cleared the finished goods by debiting the duty amount from the certificate produced by the buyers. There was no dispute that the assessee had cleared dutiable goods by debiting und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder SFIS. The CBEC circular also very specifically clarifies that the original certificate has to be produced before the jurisdictional Central Excise Officer for "debiting the duties of excise leviable on the goods." The wordings of notification and subsequent CBEC Circular, would make it clear that the duty liability which has been debited in the SFIS scrip, would amount to discharge of duty liability and not amounting to exemption, as was proposed by Revenue." 4. With regard to DEPB scheme and SFIS certificate, it was noted: "It is nobody's cases that the functioning of SFIS certificate is different then the functioning of DEPB scheme. In DEPB scheme the exporters are issued DEPE, which allow them specific amount to be utilised as c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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