9911796707
TMI Blog2017 (6) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 (2) TMI 526 - CESTAT CHANDIGARH], where it was held that the decision of Hon’ble Madras High Court in the case of HLG Trading [2015 (11) TMI 313 - MADRAS HIGH COURT] was under the challenge of vires of N/N. 34/2015-C.E., dated 17-7-2015 and N/N. 37/2015-C.E., dated 21-7-2015 which substituted the proviso condition relating to eligibility of exemption for Central Excise duty. The proviso afer P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d were assessed to Countervailing Duty (CVD) leviable in section3 of Central Excise Tariff Act, 1975. The dispute relates to eligibility of the appellant for CVD exemption in terms of Notification No.30/2004-CE dated 9.7.2004. The lower authorities held that the condition for availing the exemption is not fulfilled in the appellant s case. Central Excise duty (here CVD) is exempted for the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, the impugned orders are to be set aside. 4. Learned AR on the other hand, reiterated the findings of the lower authorities and relied on the decision of the Hon ble Madras High Court in the case of HLG Trading vs. Union of India-2016 (331) ELT 561 (Mad.). 5. We have heard both sides and examined the appeal records. 6. We find that in the appellant s own case in one of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the article imported had been manufactured or produced in India and then to see what amount of excise duty was leviable thereon. 7. We have also examined the decision of Hon ble Madras High Court in the case of HLG Trading (supra). The Hon ble Madras High Court was deciding the challenge of vires of Notification No.34/2015-CE dated 17.7.2015 and Notification No.37/2015-CE dated 21.7.2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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