9911796707
TMI Blog2014 (1) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... the certificates by the Superintendent who issued the certificates without following the principle of natural justice is arbitrary - It has also been recorded that if the material procured on payment of duty, the appellants were eligible for rebate of duty paid - A reasoned and speaking order has been issued - There is no error apparent on the face of records - Decided against Revenue. - E/113/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration that the assessee had procured the CT-2 certificates merely on the presumption that the supplier of packing material was in possession of the Advance intermediate Licence when in fact he did not have one, as was required under Notification No. 49/94-C.E. (N.T.), dated 22-3-1994. This is a substantial lapse on the part of the unit and not a procedural lapse and accordingly the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is limited to error apparent on the face of records. The submission of the department that the decision in the case of Nirma Ltd. has been wrongly applied, is a legal submission and there is a definite finding by the Tribunal in para 6.2 as to why the decision in the case of Nirma Ltd. has been followed. Further submission that the CT-2 certificates have been obtained without disclosing the statu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
