9911796707
TMI Blog2019 (12) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... mand. Exemption from CVD - benefit of N/N. 30/04-CE - benefit was denied on the ground that the notification was not claimed at the time of assessment of the Bills Of Entry - HELD THAT:- Since, the same was legally due to the assessee, the Assessing Officer should have extended the benefit of CVD exemption. Since, the appeal was filed against the assessment order passed by the Assessing Officer, the assessee was free to raise all the claim which is legally otherwise available to them at the time of clearance of the goods - the denial of CVD exemption only on the ground that the assessee have not claimed the said exemption in the bills of entry is not justified. The matter should be re-considered in respect of both the issues of valuat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CVD under Central Excise Notification No. 30/04-CE. The Ld. Commissioner (Appeals) set aside the Order-In-Original related to issue of enhancement of the valuation, however, the claim of exemption Notification in respect of CVD was denied on the ground that the notification was not claimed at the time of assessment of the Bills Of Entry. Being aggrieved by the said common order the assessee filed appeal for relief of exemption from CVD under Notification No.30/04-CE. At the same time Revenue also filed appeals challenging the setting aside of the original order on the issue of valuation. 2. Sh. Rohit Lalwani, Ld. Counsel along with Ms. Chaitali Sadayat Ld. Advocate appeared for the assessee. As regard Revenues appeals, he s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for exemption notification from CVD under Notification No. 30/04-CE. 3. Shri. K.J. Kinariwala, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. With regard to Revenues appeals he submits that the value was enhanced only on the basis of contemporaneous imports for which the appellant have waived the SCN, therefore, there was no occasion for the Assessing Officer to provide the copy of evidence for contemporaneous imports. Now the detail of contemporaneous imports has been provided in the appeal which is the only basis for enhancement of the value, therefore, there is no new evidence was produced before this Tribunal. As regard, assessee s appeal reiterates the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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