2016 (4) TMI 1079

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... efit of exemption Notification No. 18/2009-ST dated 7.7.2009 - Appellant contended that it satisfied all the conditions of Notification No. 18/2009 except that it did not file EXP-2 return every six months of the financial year within 15 days of the completion of the said six months which is only a procedural requirement. Therefore the benefit of notification should not have been denied. Held t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the Respondent : Shri Ranjan Khanna, D.R. ORDER PER R.K. SINGH: Stay application along with appeal has been filed against order-in-appeal dated 30.7.2013 which rejected the appellants appeal against order-in-original dated 29.6.2012 not only on merits but also for violation of the provisions of Section 35F of Central Excise Act, 1944, inasmuch as the appellant had neither fi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2009 reads as under :- (c) the exporter availing the exemption shall file the return in Form EXP-2 every six months of the financial year, within fifteen days of the completion of the said six months. It is evident that the said condition is a condition of exemption notification and therefore non-fulfilment thereof prima facie disentitles the appellant to the benefit of the said notifica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X