2018 (9) TMI 484

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.... G.K. Sarkar, Advocate Present for the Respondent: Shri S.K. Bansal, AR ORDER Per Bijay Kumar The present appeal has been filed against the impugned order in which the learned Adjudicating Authority has upheld the order passed by the lower authority. 2. The issue involved in this case is regarding the benefit of Notification No. 15/2010 dated 26.02.2010. In this case, the impugned n....

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....t Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that- (a) the said goods shall be used only in the said project or facility and not for any other use; and (b) in the event of failure to observe conditions above, the manufacturer shall pay the duty which would have been leviable at the time of clearance of goods, but for this exemption." ....

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....cility; and (2) the Chief Executive Officer of the project furnishes an undertaking to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of the manufacturer, to the effect that- (i) the said goods will be used only in the said project and not for any other use; and (ii) in the eve....

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....impugned order will suffer from any infirmity in facts and circumstance of the case. 8. We have considered the rival submission and perused the appeal records. After going through the records we are of the view that the earlier notification has been modified by the subsequent notification, which is beneficial in nature and, therefore, it has to be given retrospective effect in view of the vario....