9911796707
TMI Blog2019 (10) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... enue following the previous orders of this Tribunal after observing that no appeal against these previous orders were filed by Revenue. Further, it appears Revenue didn t make reference in the case about compliance of the conditions of the amended notification in respect of goods imported under Bills of Entry filed after amendment in the notification. It would be relevant to mention that it is settled law that exemption notifications are to be construed strictly and in case of any doubt, benefit goes to the department. It is also trite law that conditions of exemption notifications have to be strictly complied with for availing its benefit. The issue stands settled in favour of the appellant - Appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulfilment of condition envisaged under the said notification, which is that the appellant must not have taken cenvat credit on inputs and capital goods under the provisions of Cenvat Credit Rules, 2004. Further, it was found that the appellant had not submitted documents in support of fulfilment of the conditions. 4. Being aggrieved, the appellant filed appeal before the Commissioner (Appeals) who vide the impugned order was pleased to reject the appeal observing that the ruling of Hon'ble Supreme court in the case of SRF Limited vs. Commissioner of Customs, Chennai - 2015 (318) ELT 607 (SC) was in respect to import made prior to amendment in the said notification, vide amending Notification No. 34/2015 dated 17.07.2015 whereby the earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 30/2004-CE, to the manufacturers of the goods and the buyers of the goods have been excluded. Being aggrieved, the appellant is before this Tribunal. 6. Learned Counsel Shri Prem Ranjan Kumar appearing for the appellant submits that the issue is no longer res integra, as in the case of this very appellant for import of same goods vide Bills of Entry prior to 17.07.2015, have held as follows vide Final Order No. C/A/50953-59954-CU(DB) dated 24.07.2019:- "9. We find that the amendment made by notification No. 34 of 2015 provides a condition qua payment of duty on inputs and non-availment of credit in manufacturing. Therefore, the sweep of the judgment of SRF Ltd. is not affected. The Notification No. 37 of 2015 further relaxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in no manner restrict or impede the judgment 6 C/50492 & 50493/2019-[DB] of Hon'ble Supreme Court in SRF Ltd. It was held by Hon'ble Court that the condition which cannot be complied with would not be made applicable to the imported goods. The importer has satisfied all the conditions of the amended notifications in terms of the view taken by several judicial pronouncements by Hon'ble Apex Court. Hon'ble CESTAT in its recent final orders bearing No. FO/A/75702-75704/2016 dated 02.08.2016 involving identical issue in appellant's own case also affirmed that the benefit of CVD exemption is to be extended to importer also in this case CESTAT has held as under: "1. These Stay applications and Appeal have been filed by the Revenue against OIA d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and disposed of." 7. The Tribunal in the aforementioned final order relied on its earlier judgement by the Kolkata Bench vide FO/A/75172-75176/2019 dated 17.01.2019. Thus, prays for allowing the appeal. 8. Learned Authorised Representative for the Revenue relies on the impugned order and have also placed reliance on the following rulings: 1. Commissioner of C. Ex. Pondicherry vs. Honda SIEL Power Products Ltd. -2015 (323) ELT 644 (S.C.). 2. Eagle Flask Industries Limited vs. Commissioner of C. Ex. Pune - 2004 (171) ELT 296 (S.C.) 3. Gammon India Ltd. vs. Commissioner of Customs, Mumbai - 2011 (269) ELT 289 (S.C.) 8.1 He further urges that the impugned goods have been imported after above referred two amendments to the Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions of the amended notification in respect of goods imported under Bills of Entry filed after amendment in the notification. It would be relevant to mention that it is settled law that exemption notifications are to be construed strictly and in case of any doubt, benefit goes to the department. It is also trite law that conditions of exemption notifications have to be strictly complied with for availing its benefit. 9. Having considered the rival contentions and on perusal of record after going through the previous order of Co-ordinate Bench of this Tribunal, we find that the issue stands settled in favour of the appellant. Accordingly, we set aside the impugned and allow this appeal with consequential benefits. (Operative part of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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