9911796707
TMI Blog2018 (1) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... tured the excisable goods which have the industrial market and cleared the same without payment of duty - appeal dismissed - decided against appellant. - Ex. CoD No.50778 of 2017 and Excise Appeal No.51551 of 2017 - A/58402/2017-EX[DB] - Dated:- 23-11-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. R. Ballabh, Consultant for the appellant Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er tubes. The appellant has received the raw material from their principal manufacturer M/s Birla Tyre Limited, Haridwar who was availing the area based exemption under Notification No. 50/2003 dated 10.06.2003. After receiving the goods the appellant has cleared the goods in semi finished condition but without paying the duty. The appellant has claimed the exemption under Notification No. 214/86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is is mandatory condition mentioned in the Notification No.214/86 dated 25.03.1986 that declaration/ certificate will have to be provide by the principle manufacturer. But, in the instant case, no declaration has been filed. 7. Moreover, the principal manufacturer was enjoying the benefit of area based exemption. No duty was paid ever. The duty exemption was availed on the area based under Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
