2015 (10) TMI 650

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..... he appellant should avail of the benefit of this notification only on satisfaction of the conditions therein. Since the supplier who has supplied the goods and which are stated to excisable, to the assessee before us, he has recovered the price and on such recovery including of the Tax component divested itself completely of the title in the goods, then, the apprehension of the revenue has no bas .....

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..... the conclusion reached by the Tribunal, particularly in para 5 of the impugned order, we enquired with Mr. Rao as to what is the substantial question of law arising for determination and consideration in this appeal. He submits that the assessee had not complied with the procedure and, therefore, not entitled to avail of the exemption or the benefit of the notification. 3. Upon careful perusal .....

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