2017 (9) TMI 616

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..... 214/86 as the case may be and the duty as confirmed is payable though the documentary evidence to prove the eligibility of exemption are available with the department? - Held that: - the assessee failed to establish that the procedure required to be followed for availing the benefit of notifications was actually followed - appeal dismissed - decided against appellant. - Tax Appeal No. 350 of 200 .....

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..... ween 19861987 to 19871988, the appellant had manufactured forgings of iron and steel on its own account and also on job work basis. Since the assessee exceeded the limit of ₹ 15 lacs provided in the exemption notification, the department demanded duty on the goods cleared in excess of such limit and called upon the assessee to pay duty of ₹ 1,30,000/on goods falling under Chapter headi .....

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..... . The assessee thereupon, approached the Tribunal again. The Tribunal by the impugned judgment rejected the appeal mainly on the ground that the proceedings were remanded for ascertaining the correct classification of the goods and the assessee could not have sought benefit of notifications. 3. We are not entirely in agreement with the view of the Tribunal on this count. Even if the remand was .....

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