9911796707
TMI Blog2011 (3) TMI 1733X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Raghavan, SC, for the Respondent. JUDGMENT [Judgment per : Chitra Venkataraman, J.]. - The assessee herein, manufacturing trailers, availed credit on the inputs used in the regular trailers. It removed special trailers to Indian Space Research Organisation without payment of duty as per the Notification No. 64 of 1995, dated 16-3-1995. This is in contravention of sub-rule (a) to Rule 57CC of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, which in turn confirmed the view of the Commissioner that the demand at 8% of the sale price of the exempted final products, raised under Rule 57CC of the Central Excise Rules, could not be implemented for want of recovery provision. Thus holding, the Revenue's appeal was dismissed. Aggrieved by the same, the present appeal has been filed by the Revenue raising the following substantial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue placed before us the unreported decision of this Court in C.M.A. Nos. 1609 and 1610 of 2005, dated 19-7-2010 wherein, applying the amendment brought, to the Central Excise Rules by insertion of new Rule, viz., sub-rule (2) to Rule 57CCC of the Central Excise Rules under the Finance Act, 2010, this Court dismissed the Revenue's appeals holding that sub-rule (2) to Rule 57CCC was inserted re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the Commissioner (Appeals) to consider the issue as regards the invoking of Section 57CC of the Central Excise Rules as well as to consider the relevancy or otherwise of the claim in the light of the subsequent amendment. 4. On going through the materials placed before us, we find that the contention taken by the assessee as regards the applicability of Rule 57CC of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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