2010 (12) TMI 1114

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..... - Held that: - although the essentiality certificate, as per the notification above mentioned, was granted initially, it was subsequently cancelled on 26-6-2002. The cancellation also specifically states that the Form-B for availing customs and excise duty exemption issued earlier also stands cancelled - thus, the demand has been rightly confirmed - however, the prayer of the assessee for extendin .....

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..... bsequently cancelled. 2. We have heard both sides. We find that although the essentiality certificate, as per the notification above mentioned, was granted initially, it was subsequently cancelled on 26-6-2002. The cancellation also specifically states that the Form-B for availing customs and excise duty exemption issued earlier also stands cancelled. In this view of the matter, we agree with t .....

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