2021 (3) TMI 180

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....inal dated 28.05.2015 passed by the respondent, the Commissioner of Central Excise, Chennai - III Commissionerate. When the writ petition was entertained in the year 2015, an order of interim stay was granted on 17.9.2015, which continued to remain in force till the writ petition was disposed of. 3. From the materials placed before this Court, we find that no counter affidavit was filed by the Department and when the writ petition was taken up for hearing on 11.12.2020, the Court opined that the appellant should avail alternative remedy. It is no doubt true that when a case arises under the Taxation Statute, the assessee should be relegated to avail the appeal remedy. However, this is a rule of discretion by exercising self restraint by ....

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....India) First Floor, Hotel Janpath, New Delhi - 110001 EPABX No.: - 23344616, 23344622, Fax:- 011-23344624/630 F. No. DGEP/EOU/03/2007/879 Date: 02.04.2008 To The Chief Commissioner of Central Excise, Mumbai-I zone, 115, New Central Excise Building, M.K. Road, Church Gate, Mumbai - 400020 Sir, Sub: Benefits of exemption notification issued under section 5A of Central Excise Act on the on the goods cleared into DTA by EOUs - Clarification in respect of representation of M/s. A.R. Sulphonates Pvt. Ltd., Thane - reg. Please refer to F.No. IV/16-Tech-16/MCX/CCOI/ 2008 dated 21.02.2008 on the above cited subject. 2. The issue has been....

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....applicable basic custom duty and applicable additional customs (CVD) in terms of the exemption vide Sl. No. 32 of notification No. 4/2006-CE dated 01.03.2006 on Sulphuric Acid subject to the condition 2 of the Annexure to this notification. 4. In the light of the above, a suitable clarification may please be issued to the field formation having jurisdiction over this unit. The unit has been advised to contact your office. 5. This issues with approval of the Member (Cus & EP), CBEC. Yours faithfully (M. Vinod Kumar) Addl. Director General (EP)" 6. Considering the fact that a clarification had been issued on 02.04.2008, it would be necessary for the Adjudicating Authority to examine as to the applicability of the....