2016 (4) TMI 1079

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.... the Respondent : Shri Ranjan Khanna, D.R. ORDER PER R.K. SINGH: Stay application along with appeal has been filed against order-in-appeal dated 30.7.2013 which rejected the appellants appeal against order-in-original dated 29.6.2012 not only on merits but also for violation of the provisions of Section 35F of Central Excise Act, 1944, inasmuch as the appellant had neither filed stay applicati....

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....(c) the exporter availing the exemption shall file the return in Form EXP-2 every six months of the financial year, within fifteen days of the completion of the said six months." It is evident that the said condition is a condition of exemption notification and therefore non-fulfilment thereof prima facie disentitles the appellant to the benefit of the said notification. In addition non-complianc....