2016 (9) TMI 320

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.... Sangita Pradhant Advocates For the Respondents : Mr. Jigmi P. Bhutia, Advocate. ORDER Mr. Agnihotri ACJ Assailing the Notifications bearing No. 21/2008-C.E, dated 27.03.2008 and No. 36/2008-C.E, dated 10.06.2008, issued by the first respondent, the instant Petition is filed, seeking permission to avail the benefit of exemption from payment of excise duty as provided in terms of Notifi....

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....to the goods specified thereto manufactured in the industries located in the State of Sikkim, from so much of the duty of excise liveable thereon under any of the said Acts as is equivalent to the amount of duty paid by the manufacturer of goods other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2002. 3. As posited by the petitioner, pursuant there....

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....uty payable on the value addition in the manufacture of the final product, on the basis of the impugned amended notifications dated 27.03.2008 and 10.06.2008. It is further submitted that assailing the order passed by the Commissioner, Customs, Central Excise & Service Tax, Siliguri, several appeals being (i) Appeal No. E/75930/2014-DB; (ij) Appeal No. E/76003/2015; (iii) Appeal No. E/76004/2016 a....