9911796707
TMI Blog2014 (11) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... no further action is needed since the appellant can claim the benefit of Notification No. 94/96 as an alternative to Notification No. 158/95-Cus. The case before us is somewhat similar except for the fact that the appellant has not paid Central Excise duty but is seeking approval to do so. At this stage, since the issue is covered by precedent Tribunals decision [2007 (2) TMI 451 - CESTAT, BANGA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reprocess and re-export within 6 months. The appellant executed a bond as per the requirement but failed to fulfill the condition of re-export within 6 months. Thereafter, proceedings were initiated for demanding duty payable by the appellant on the imports made by them. The order demanding duty of ₹ 9,95,584/- with interest was challenged before the Commissioner (Appeals) who remanded the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that if the assessee had paid Central Excise duty instead of fulfilling the obligation under Notification No. 158/95-Cus dated 12.11.1995, no further action is needed since the appellant can claim the benefit of Notification No. 94/96 as an alternative to Notification No. 158/95-Cus. The case before us is somewhat similar except for the fact that the appellant has not paid Central Excise duty but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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