TaxTMI 
TaxTMI 
2024 (6) TMI 183
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....ng the proposal, in show cause notice [no. V/Adj(SCN)15-97/Commr/2012-13/Bel dated 26th December 2012] issued to M/s Kairav Chemofarbe Industries Ltd, for recovery of Rs. 1,06,89,295/- taken as credit under CENVAT Credit Rules, 2004 on procurement of goods cleared by their supplier on payment of duty between February 2008 and August 2011 to be used in the manufacture and export of '1,4 Dioxane' and '1,3 Dioxlane' in terms of obligation under 'advance licence/authorization scheme' of the Foreign Trade Policy (FTP) entitling them to import of 'diethylene glycol' without payment of duty but instead permitted by competent authority to be sourced domestically with the same privilege against letters of invalidation that, however, had not been ava....
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....of the assessee to deem the discharge of duty liability in the jurisdiction of the supplier as contrary to law. 3. Aggrieved that the adjudicating Commissioner had erred in inferring from case law that the issue was no longer in dispute, the Committee of Chief Commissioners empowered to review adjudications directed Commissioner of Central Excise, Belapur to appeal for reversing the impugned order on the ground that dismissal of appeal against decision of the Tribunal in re Shakun Polymers Ltd by the Hon'ble High Court on monetary limit threshold did not constitute affirmation as binding precedent and that the issue remained in dispute owing to appeal before Hon'ble High Court of Bombay against decision of the Tribunal, in Oleofine Organ....
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....y liability even though the respondent herein had obtained letters of invalidation for domestic procurement of eligible inputs to be deployed in manufacture of goods intended for fulfilling export obligation under the 'advance licence/authorization scheme' of the Foreign Trade Policy (FTP). It is also common ground that notification no. 44/2001-CE (NT) dated 26th June 2001 specifies conditions and safeguards for clearance of excisable without payment of duty for use in manufacture of downstream products intended for export and, had the letters of invalidation been deployed, the supplier would have been afforded clearance without payment of duties of central excise. It is also not in dispute that this had not been pressed into service in the....
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....ice in rule 19 of Central Excise Rules, 2001. The instrument of exemption, harped upon as disbarring the option of duty payment, viz., notification no. 44/2001-CE (NT) dated 26th June 2001, is a procedural prescription of conditions and safeguards issued as a non-tariff notification under rule 19 of Central Excise Rules, 2001 that is far removed from tariff notifications issued under section 5A of Central Excise Act, 1944 and entailed upon which is the proviso to exclude option of non-availment. It would, thus, appear that the reviewing authority did misconstrue the source of exemption from duties of central excise as a notification to which said proviso is attached for mandatory availment that a notification under rule 19 of Central Excise....