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TMI Blog2017 (3) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... and Central Excise and not by the jurisdictional Deputy/Assistant Commissioner, as required - Held that: - the Department nowhere mentioned that the said imported goods were not intended for the use and that the said goods were not actually used in the manufacture of the goods mentioned in Sl. No. 321 of the N/N. 12/2012-CE dated 17.03.2012, namely, LED lights or fixtures including LED lamps falli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order-in-appeal no. CC(A)CUS/170/2015 dated 23.03.2015 passed by the Commissioner of Customs (Appeals), New Delhi. 2. The brief facts of the case are that, the assessee-Respondent imported LEDs (Light emitting Diodes) classified under CTH 85414020 by claiming concessional rate of CVD under Notification No. 12/2012-CE dated 17.03.2012 (Sl. No. 271, read with Sl. No. 321) for the manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of jurisdictional Central Excise Division. The assessee-Respondents failed to provide the certificate/registration details in this respect. Therefore, the lower authorities vide order-in-original has held that the assessee-Respondents were not eligible to avail the exemption/concession under Notification No. 12/2012-CE dated 17.03.2012 and 21/2012-Customs dated 17.03.2012 for the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tudy Lamps and LED Solar Home Lights, has been issued by the Superintendent of Customs and Central Excise and not by the jurisdictional Deputy/Assistant Commissioner, as required. But the Department nowhere mentioned that the said imported goods were not intended for the use and that the said goods were not actually used in the manufacture of the goods mentioned in Sl. No. 321 of the Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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