9911796707
TMI Blog2023 (12) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the appellant is eligible for the benefit of Notification No. 12/2012 dated 17.03.2012. The original authority shall also consider the decisions relied upon by the appellant which have considered the very same issue and noted the retrospective application of Notification No. 12/2012. The impugned order is set aside. The appeal is allowed by way of remand to the adjudicating authority. - MS. SULEKHA BEEVI C.S., MEMBER ( JUDICIAL) AND MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) For the Appellant : Shri Yogesh Srinivasan, Advocate For the Respondent : Shri Anoop Singh, Deputy Commissioner / A.R. ORDER Brief facts are that the appellant filed Bill of Entry dated 15.06.2011 declaring the goods as 100% Polyeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 5/2006-CE dated 01.03.2006 vide 5th schedule of the said Finance Act, 2014, wherein it was stated that for the period between 29th June 2010 and 16th March 2012, the subject goods viz., made from plastic waste attracted nil rate of central excise duty. It is submitted that the imports took place during 2011 and since the Notification is retrospectively applicable, the appellant would be eligible for the benefit of this Notification. In the case of M/s. Khodiar Fibrefill Vs. Commissioner of Central Excise and Service Tax, Surat [2015 (329) ELT 534 (Tri. Ahmd.)] and the in the case of M/s. Shiva Texfabs Ltd. Vs. Commissioner of Central Excise, Chandigarh [2015 (315) ELT 83 (Tri. Del)], the exemption applicable retrospectively by above Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght. Any reassessment done can be based only on the documentary evidence available at the time of import and clearance. The Notification No. 30/2004-CE dated 09.07.2004 itself shows that only if the goods fall under CTH 5504 or 5505 these are eligible for the benefit of Notification. The goods are correctly classifiable under CTH 5503. 3.2 In regard to the contentions raised by the appellant on the eligibility of the Notification No. 12/2012, it is submitted by the Ld. Authorised Representative that the same requires to be verified as a new plea has been raised at the appellate stage. It is prayed that the appeal may be dismissed. 4. Heard both sides. 5. The main issue that was considered by the Commissioner (Appeals) was the class ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
