2017 (10) TMI 1428

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....iled by M/s. Exclusive Steel Pvt. Ltd. (herein after referred to as 'applicant') against the Order No. 275/CE/LDH/2012, dated 16-11-2012, passed by the Commissioner (Appeals), Chandigarh. 2. Brief facts of the case are that the applicant, a merchant exporter, had purchased Cold Rolled Stainless Circles from a manufacturer namely M/s. Mohini Metal Industries, Jammu. The said unit at Jammu a....

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.... revision application before revisionary authority who vide its order dated 7-6-2011, remanded the matter to the Commissioner (Appeals). But the appellate authority, vide its order dated 16-11-2012, has rejected the appeal of the applicant for the second time against which the applicant has filed the instant revision application on the ground that the Notification No. 37/2007-C.E. (N.T.), dated 17....

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....d. But in this case no duty has been paid on the goods cleared by the Jammu based manufacturer as the goods manufactured in whole of J&K State are exempted under Notification No. 56/2002. The exemption from duty on the goods manufactured in J&K is not operative at the time of clearance of goods as is usually done in other instances of exemption and it is extended by granting refund of duty subsequ....

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....is case and consequently the applicant's present case is not covered in the four corners of the Rule 18 and Notification No. 19/2004-C.E. (N.T.). It cannot be denied that Notification No. 37/2007-C.E. (N.T.), dated 17-9-2007, issued by C.B.E. & C., providing that the rebate of duty will not be available in respect of goods manufactured by a unit enjoying any area based exemption scheme, was not in....