2016 (7) TMI 1201

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....porting units, claiming benefit of Notification No.43/2001-CE(NT) dated 26.06.2001. Department took the view that Notifications No.24/2010-CE(NT) dated 26.05.2010 has amended Notification 42/2001-CE(NT) dated 26.06.2001 inserting a condition restricting the scope of earlier Notification and specifically excluding export of excisable goods which are chargeable to Nil rate of duty or wholly exempted from payment of duty under bond; that since frozen prawns/shrimps and other marine food are chargeable to Nil rate of duty, hence export of these goods are not done under bond; therefore procurement of packing material from the exporter without payment of duty vide Notification No.43/2001-CE (NT) dated 26.06.2001 is incorrect. Consequently show ca....

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....xporter certifying Notification No.43/2001 CE(NT) exemption to "5 PLY corrugated boxes/printed master cartons used for the specified purpose of usage in the processing/manufacture of frozen shrimp/prawn that are exported subsequently , attract the following excise duties, basic excise duty@ NIL and all other duties are NIL for the product" 6.   Each such Annexure 1 has been endorsed and counter signed by the jurisdictional Asst. Commissioner of such exporter with the following endorsement which reads as under: It is hereby certified that M/s. ANANDA AQUA EXPORTS (P) LTD.,RAMAYANPURAM, BHIMAVARAM MANDAL, WEST GODAVARI DISTRICT-534239 have executed the bond as required by said rules for Rs. 35,00,000/- (Rupees Thirty Fiv....

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....exure clearly grants exemption to fuel and ash handling system used for the specified purpose of Non-Conventional renewable source Bagasse/Biomass based Cogeneration Plant. In the Annexure the appellant undertakes to follow the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. The jurisdictional Central Excise Officer has certified that the appellants have executed bond for Rs. 45,00,000/- (Rupees forty-five lakhs only). The appellants have dispatched their goods namely fuel and ash handling system under a series of invoices over a period of time and have stated that the A.R. 3A documents supporting the invoices were received back duly acknowledged and with duly completed re-wareh....

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....Corpn. (P) Ltd. v. Deputy Commr. of C. Ex. Madurai-I [2008 (229) E.L.T. 521 (Mad.)]. The judgment dealt with a case where show cause notices were issued without challenging the validity of Annexure or without cancellation of the Annexure. It was held by the Hon'ble High Court of Madras : "In our opinion, there is no nexus between Section 11A and Section 35E. Section 11A does not indicate that the Legislature intended to override Section 35E. Both sections have to be read harmoniously. In the present case, Annexure-I certificate has been issued in favour of the petitioners from time to time on executing B-8 security bond and on furnishing a bank guarantee. The department has to follow the procedure under Section 35E for setting asid....