2022 (11) TMI 1513

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tification No 56/2002-C.E dated 14.11.2002 as amended by Notification No. 19/2008-C.E dated 10.06.2008. 2. Brief facts of the case are, that the petitioner had filed an application before the Respondent No. 2 on 18.08.2022 for the benefit of fixation of special rate of value addition in terms of Para 2.1 of Notification No 56/2002-C.E dated 14.11.2002 as amended by Notification No. 19/2008-C.E. dated 10.06.2008. Learned counsel for the petitioner submits that the Respondent No. 2 refused to fix the special rate of value addition and rejected the claim of the petitioner vide impugned order dated 20.10.2022, on the ground that the application of the petitioner is barred by limitation. 3. Learned counsel for the petitioner submits that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he earlier notification by granting exemption by way of refund of excise duty but to a maximum limit as mentioned in the table in respect of different goods. The policy, however, permitted the additional fixation of special rate of exemption in certain cases. 7. The petitioner in order to avail the benefit of fixation of special rate of value addition in terms of Para 2.1 of Notification No 56/2002-C.E dated 14.11.2002 as amended by Notification No. 19/2008-C.E. dated 10.06.2008, had submitted an application before the Respondent No. 2 on 18.08.2022, which stands rejected vide order impugned dated 20.10.2022 on the ground that the application of the petitioner is barred by limitation, which order is challenged by the petitioner through t....