https://www.taxtmi.com/caselaws?id=753693 CESTAT Ahmedabad allowed the appeal, setting aside the impugned order. The tribunal held that invoking Customs N/N. 21/2002 provisions at adjudication stage without citing them in the show cause notice exceeded SCN scope. The appellant, being a non-importer, was entitled to benefits under Sr. No. 91 of N/N. 6/2006-CE and Sr. No. 336 of N/N. 12/2012-CE for goods supplied against International Competitive Bidding. Non-submission of CEO undertaking and requisite certificate to Deputy Commissioner were deemed procedural lapses, not grounds for denying substantial benefits where there was substantial compliance with notification provisions. en-us Fri, 07 Jun 2024 00:00:00 +0530 Fri, 07 Jun 2024 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753693 CESTAT Ahmedabad allowed the appeal, setting aside the impugned order. The tribunal held that invoking Customs N/N. 21/2002 provisions at adjudication stage without citing them in the show cause notice exceeded SCN scope. The appellant, being a non-importer, was entitled to benefits under Sr. No. 91 of N/N. 6/2006-CE and Sr. No. 336 of N/N. 12/2012-CE for goods supplied against International Competitive Bidding. Non-submission of CEO undertaking and requisite certificate to Deputy Commissioner were deemed procedural lapses, not grounds for denying substantial benefits where there was substantial compliance with notification provisions. Case-Laws Central Excise Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753693