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TMI Blog2015 (12) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... leared the goods during the pendency of decision on the said application. In any case the permission having been granted by the Commissioner in the relevant period, the Revenue’s objection that the said permission was not available at the time when the goods were cleared cannot be sustained. - Decided against Revenue. - E/2384 & 2402-2403/2007-EX(SM) - Final Order Nos. A/50220-50222/2014-SM(BR) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Rules, 2002. The Revenue initiated proceedings on the ground that the requisite permission was not obtained from the competent authority. The said proceeding resulted in passing of an order by the original adjudicating authority, who confirmed the demand and imposing penalty. 3. It is seen that as the appellant had filed an application with the Commissioner for grant of such permissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, dated 23-4-2007. I find that undoubtedly the case of the Appellant No. 1 falls under the provisions of the Rule 16B of the Rules, however the statutory permission of the Commissioner was required to be obtained by them. Now when the Commissioner has granted the permission to the Appellant No. 1 vide letter, dated 23-4-2007, all the requirements of the Rule have been met with, hence the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication was filed and the Commissioner did not act upon the same immediately and the appellant cleared the goods during the pendency of decision on the said application. In any case the permission having been granted by the Commissioner in the relevant period, the Revenue s objection that the said permission was not available at the time when the goods were cleared cannot be sustained. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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