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2017 (4) TMI 942

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..... Apex Court, of which we have made a reference, we consider it appropriate to dispose of the instant appeal on the terms referred to supra and it will be open for the parties to move an application for revival of the proceedings, if so required, after decision of the Apex Court - application disposed off. - D. B. Central/Excise Appeal No. 4 / 2017 - - - Dated:- 8-3-2017 - Ajay Rastogi And Kaila .....

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..... denial of the exemption on the ground of non-fulfullment of condition of Project Import Regulation is not sustainable particularly when condition No. 86 of the Notification No. 21/2002, dated 1-3-2002 is fulfilled by them. Similar submissions were made by Revenue for denying the benefit of Notification 6/2006, dated 1-3-2006 on the ground of non-fulfillment of conditions of the Project Import Regu .....

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..... rted in 2013(298) ELT 79 [Om Metals SPML JV Unit 2. Vs. Commissioner). Mr.P.K.Kasliwal, Advocate submits that the present appeal is not maintainable and the department can certainly file appeal before the Apex Court u/Sec.35-L of the Central Excise Act, 1944. We are not going into the controversy involved in the matter at this stage as to whether the department could prefer appeal before the .....

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