2018 (4) TMI 1383

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....isions of Notification No.43/2001-CE(NT) read with Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. 2. M/s Samtel Electron Devices is a division of M/s Samtel Color Ltd., engaged in manufacture of Thermionic Valves (Electron Guns) and Heaters/Cathodes for Electron Gun and registered with the Central Excise Department. The other appellant M/s Samtel Color Ltd. is a 100% EOU engaged in the manufacture of picture tubes for Color Televisions. M/s Samtel Color Ltd. had been granted certificate by Assistant Commissioner, Central Excise Division-IV, Ghaziabad dated 08/07/2004 under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rul....

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....o 31st March, 2005 or the party- M/s Samtel Color Ltd. was entitled to clear the goods even after 31/03/2005 against the certificate and also whether any further extension for clearance against the said certificate/annexure was required to be made by M/s Samtel Color Ltd., or they had applied/granted any extension in this regard. The Assistant Commissioner, Division-IV, Ghaziabad vide his reply informed that there is no provision for further extension or regularization of Annexures already issued for further procurement of goods in Notification No.43/2001 issued under Rule 19 of Central Excise Rules, 2002. Accordingly, it appeared to revenue that M/s Samtel Electron Devices was entitled to clear the goods without payment of duty as permitte....