2016 (4) TMI 1079

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....oner : Shri Akhil Gupta, C.A. For 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 ....

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....Notification No. 18/2009 reads as under :- "(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 bene....