2016 (10) TMI 1167

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....t Commissioner (AR), for the Appellant. Shri Vinod Awtani, CA, for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The issue involved in this appeal is the admissibility of the exemption Notification No. 21/2002-Cus., dated 1-3-2002 on the imported goods, namely, Ketamine HCL. The demand was confirmed by the jurisdictional Dy. Commissioner of Central Excise, Andheri Divisio....

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....was rightly demanded under Section 11A of the Central Excise Act, 1944. The Commissioner has set aside the demand on the ground of limitation also which is not correct as the respondent has executed a bond to the effect that the imported goods to be used in the manufacture of excisable goods. Accordingly respondent is under continuous obligation. This view was taken by the Larger Bench in the case....

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....ed benefit under the said serial No. He submits that the Hon'ble Supreme Court in the case of Share Medical Care - 2007 (209) E.L.T. 321 (S.C.) has held that, when the assessee is entitled to benefit under two different notifications then they can legitimately claim the benefit of the more advantageous entry. The Apex Court further held that, if the assessee does not claim the benefit of the notif....

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....ain. In this regard, learned Commissioner (Appeals) has recorded following finding : '7. In appeal F. No. 79/MV/05, it reveals that the date of expiry of imported goods was over, so the appellant could not utilise the said goods for manufacture of 'Dopamine HCL injection'. In the said appeal the appellant contended that the impugned Show Cause Notice has been issued under Section 11A of CE....