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TMI Blog2021 (7) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... artment to proceed against the petitioners as per the rates provided in the Notification dated 27.03.2008. This petition stands disposed of by directing the Principal Commissioner of GST Guwahati to consider the aforesaid application of the petitioner dated 03.04.2021 claiming for a special rate to be fixed on the basis of the add-ons made to the goods manufactured - petition allowed. - WP(C)/2876/2021 - - - Dated:- 13-7-2021 - HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA Advocate for the Petitioner : Ms. M. Hazarika Advocate for the Respondent : SC, GST ORDER Heard Ms. M. Hazarika, learned senior counsel assisted by Mr. D. Khan, learned counsel for the petitioner. Also heard Ms. P. Das, learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer for fixation of a special rate representing the actual value addition in respect of any goods manufactured and cleared under the notification, if the manufacturer finds that fourth-fifths of the ratio of actual value addition in the production or manufacture of the said goods to the value of the said goods, is more than the rate specified in the said Table contained in the notification. 5. We take note of that at this stage by invoking the provisions of Clause 3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 the petitioner company had made an application claiming that they had made certain add-ons to the goods manufactured by them and therefore claim for a special rate as provided in the said provision. In the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rates provided in the Notification dated 27.03.2008. As the Notification dated 27.03.2008 provides for a legal right to the assessee to claim for a special rate to be fixed in the event of there-being any add-ons to the goods manufactured, we are of the view that without an appropriate decision being taken on such claim for special rate, it would be inappropriate for the department to proceed against the petitioners as per the rates provided in the Notification dated 27.03.2008. 8. In view of the above, as agreed by the learned counsel for the parties, this petition stands disposed of by directing the Principal Commissioner of GST Guwahati to consider the aforesaid application of the petitioner dated 03.04.2021 claiming for a specia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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