2014 (9) TMI 26

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.... For the Appellant : Shri Ahibaran, Additional Commissioner (AR). For the Respondents : Shri A.B. Nawal, Cost Accountant with Mrs. K.R. Rathi, Advs. ORDER PER P.R. CHANDRASEKHARAN, MEMBER (TECHNICAL) Revenue is in appeal against Order-in-Original No. 08/CEX/2010 dated19/04/2010 passed by the Commissioner of Central Excise, Pune - I Commissionerate. 2. Vide the impugned order, the l....

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....7) ELT 598. 3.1 The learned Additional Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum. 4. The learned counsel for the respondent submits that the impugned order merits to be sustained inasmuch as the appellant had intimated to the department vide letter dated 14/06/2004 informing the jurisdictional Dy. Commissioner that they had obtained per....

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....uld be availing the benefit of Notification 23/2003 in respect of advance DTA sales to be effected by them in terms of the permission granted by the Development Commissioner as early as in 2004 itself. Therefore, the respondent cannot be said to have withheld any information from the department. The respondent's plea that they were entitled for the benefit of exemption under Notification 23/20....