2014 (6) TMI 718

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..... aid down under benefit of Notification No. 43/2001-C.E. (N.T.) to the manufacturer-exporter who has obtained the permission from the Jurisdictional Commissionerate to procure the goods from the applicants duty free. In these circumstances, the applicants have made out a prima facie case in their favour. Accordingly, we waive the requirement of pre-deposit of the entire amount of duty, interest and .....

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..... it of Notification No. 43/2001 under Rule 19 of Central Excise Rules, 2002 through prescribed procedure wherein they have obtained permission from the Jurisdictional Commissionerate to purchase the goods wherein manufacturing exporters to obtain the permission to purchase the goods form the applicant without payment of duty. Revenue is of the view that the clearance made to the manufacturer-export .....

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