2017 (8) TMI 886

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....Shri B. Ravichandran, Member (T) Shri Yogesh Agarwal, DR, for the Appellant. Shri Rakesh Bhola, Advocate, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeal is filed against the Order-in-Appeal No. 04(RDN)CE/JPR-I/2013, dated 7-1-2013 passed by the Commissioner (Appeals), Jaipur, along with cross-objections. 2. The brief facts of the....

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....for the Department-appellant and Shri Rakesh Bhola, learned counsel for the assessee-respondents. On perusal of record, it appears that the scheme of advance authorization is a duty exemption scheme where all customs duties, anti-dumping duty and safeguard duty are exempted, but this scheme does not neutralize any of the excise duties and hence the schemes of Cenvat, Drawback AIR (Excise Portion) ....

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....ted 26-6-2001, as amended, also prescribes the procedure for removal of intermediate goods without payment of duty or manufacture and export by holder of the advance licence/authorization. As per the Foreign Trade Policy of 2004-09, the Advance Authorization Scheme provides the exemption from payment of duties of customs. The facility of invalidation of Advance Licence/authorization and grant of a....

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....that the recipient manufacturer is entitled to avail the benefit. A quantum of duty, already determined by the jurisdictional officer of the supplier unit, cannot be contested or challenged by the officer of recipient unit. 5. In the light of above discussion and considering the totality of the case, we are of the view that the credit, so availed, amounting to Rs. 10,68,037/- in respect of....