2015 (10) TMI 1221

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..... y following the decision of the Hon’ble Gujarat High Court in the case of M/s Krishna Processors (supra), we set-aside the impugned order. - Decided in favour of assessee. - Appeal No : E/2946/2003, Application No : E/MA(Extn)/15207/2014 - Order No. A/10974 / 2015 - Dated:- 18-6-2015 - MR. P.K. DAS AND Mr. P.M, SALEEM, JJ. For Appellant: Shri P.K. Shetty, Advocate, Ms. Dimple Gohil, Advoc .....

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..... the Honble Gujarat High Court in the case of Krishna Processors vs Union of India 2012 (280) E.L.T. 186 (Guj.). The Learned Advocate on behalf of the appellant relied upon the following decision as under:- 1. Mahamaya Steel Industries Ltd. CCE, Raipur 2014 (307) ELT 186 (Guj.) 2. Shiv Surendra Steel Rolling Engg. Mills vs. CCE, Ludhiana 2014 (303) E.L.T. (Tri. -Del) 3. CCE, Jaipur v s. A .....

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..... ncurred under Rules 96ZQ, 96ZP and 96ZO of the Rules after the omission of Section 3A. As noticed earlier, Rule 96ZQ of the Rules only lays down the procedure to be followed by the independent processor of textile fabrics, the manner of payment of duty and the consequences of non-payment of duty within the prescribed period, etc. Likewise, is the case with Rules 96ZP and 96ZO of the Rules. Rules 9 .....

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