9911796707
TMI Blog2017 (11) TMI 1885X X X X Extracts X X X X X X X X Extracts X X X X ..... Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 - HELD THAT:- The appellant have followed all the conditions of Notification No. 43/2001-C.E. (N.T.), dated 26-6-2001 issued under Rule 19 of the Central Excise Rules, 2002 - there is no condition provided in the Rule or Notification or Concessional Duty Rules, 2001 for drawal of sample either of raw material or finished goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly because the condition of drawal of sample was not complied with, the benefit of N/N. 43/2001 was wrongly denied - Appeal allowed - decided in favor of appellant. - E/998/2011-SM(BR) - Final Order No. A/90932/2017-WZB - Dated:- 29-11-2017 - Shri Ramesh Nair, Member (J) None, for the Appellant. Shri M.R. Melvin, Supdt. (AR), for the Respondent. ORDER The fact of the case is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 19(2). It is their submission that this is an extraneous condition which is not flowing from either Rule 19, Notification No. 43/2002-C.E. (N.T.), dated 26-6-2001 or under [Central Excise] (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. Exports were made under self removal procedure, according to which, no sample is required to be drawn either o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed upon the appellant. However, even if such condition was provided merely for non-compliance of such condition, benefit of Notification No. 43/2001-C.E. (N.T.), dated 26-6-2001 cannot be denied for the reason that the use of goods in the production and export of such final product is not under dispute. The object of allowing the duty free procurement of goods under Notification No. 43/2001-C.E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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