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TMI Blog2004 (1) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... otification exemption from payment of duty since they held a valid DEEC Import licence as transferee. In 1999 a show cause notice was issued proposing to deny the benefit of exemption availed and granted on the grounds of a allegation made in the show cause notice that an incorrect declaration was made as regards Modvat availment on inputs used in the manufacture of products exported while in fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in 2000 (120) E.L.T. A66 and followed in many decisions by the Tribunal (See Plastchem [2000 (120) E.L.T. 775], Avni Dyechem Industries [2001 (137) E.L.T. 1316] and 2001 (138) E.L.T. 786 and 2001 (138) E.L.T. 787) would grant the exemption to a transferee, while the other view as held in the case of Special Steels Ltd. [2004 (163) E.L.T. 242] and Cosper Impex Pvt. Ltd. [2003 (160) E.L.T. 712 (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EC notification, it would be a fit case to refer the following question of law for resolution by the Larger Bench of the Tribunal. The question is : (i) Whether the benefit of legal maxim Lex non Cogit ad impossibilia would grant the eligibility to the benefit of the DEEC exemption notifications to a valid recognised Transferee as held in Good Luck Industries [1999 (108) E.L.T. 818] and as held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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