2017 (4) TMI 1286

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..... ification shows that the above conditions are regulatory in nature and not mandatory to avail the exemption. If the procedure prescribed is not fulfilled there would be no consequence of denial of the benefit of the notification - appeal allowed. - Appeal No. ST/85644/13 - - - Dated:- 7-4-2017 - Shri D.N. Panda And Shri C.J. Mathew, JJ. Shri Prasad Paranjape, Advocate for Appellant .....

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..... he exemption. If the procedure prescribed is not fulfilled there would be no consequence of denial of the benefit of the notification. It is stated that taxing the goods denying the notification benefit shall make the export goods non competitive in the global trade, which is contrary to basic principle of WTO. Accordingly, looking to the gravity of the conditions as well as the WTO agreement, it .....

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