9911796707
TMI Blog2015 (3) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... bond, custom duty rates are applicable. Notification No. 01/2011-CE dated 01/03/2011 as amended by notification No. 16/2012-CE dated 17/03/2012 prescribed an excise duty rate of 2% adv on the goods subject to the condition that no cenvat credit of duty paid on inputs or input services has been taken under Cenvat Credit Rules, 2004. This condition stipulated in the Notification clearly shows that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramesh Nair, JJ. For the Appellant : Shri Manoj K Singh And Shri Nilava Banerjee, Advs. For the Respondent : Shri S Nathan, Dy Commissioner (AR) JUDGEMENT Per: P R Chandrsekharan: Appeal and stay petition are directed against Order-in-Original No. Commr./Adj./Cus/01/201-15 dtd. 29/1/2014 passed by the Commissioner of Customs, Central Excise Service Tax, Panaji Goa. Vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16/2012-CE dated 17/03/2012 which prescribed CVD @2% subject to the condition that no credit of duty on inputs or input services has been taken under the provisions of CENVAT Credit Rules, 2004. The ld. Counsel submits that, the appellant claimed benefit of the aforesaid exemption by placing reliance on the Circular D.O. F. No. B-1/3/2011-TRu dated 25/03/2011 wherein it has been clarified that 1% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntical matter and it was held that benefit of conditional exemption notification cannot be extended to imported goods as these goods are not manufactured domestically and the ratio of the said decision is applicable to the facts of the present case. Accordingly, he pleads that the appellant be put to terms. 4. We have carefully considered the submissions made by both the sides. 5. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated on par with the imported goods, the appellants are not eligible for the aforesaid exemption. This Tribunal's decision in the case of Priyesh Chemicals Metals (supra) supports this view. Accordingly, we are of the considered view that the appellant has not made out a prima facie case for complete waiver of pre-deposit of the dues adjudged against them. Accordingly, we direct the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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