TaxTMI 
TaxTMI 
2026 (2) TMI 545
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....br>Customs<br>With Customs Appeal No: 88631, 88632, 88636 To 88642 & 88647 To 88649 of 2014 And Customs Appeal No: 88554 To 88557 of 2014 Hon'ble Mr C J Mathew, Member (Technical) And Hon'ble Mr Ajay Sharma, Member (Judicial) For the Appellant : Shri Prem Ranjan, Advocate For the Respondent : Shri Deepak Sharma, Deputy Commissioner (AR) ORDER PER: C J MATHEW: These batches of appeals, with their own permutations and combinations of disputes, have been filed by M/s Artex Textile Pvt Ltd; one appeal is that of Commissioner of Customs (General), Mumbai. The common thread in these are about re-assessment under section 17(4) of Customs Act, 1962 that was affirmed in some of the appeals before the first appellate authority and t....
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.... Rules, 2007 has not been undertaken and, consequently, the enhancement is without authority of law. The appeals of Commissioner of Customs is dismissed and, to the extent enhancement was challenged in appeal by the importer, is set aside. 6. As far as denial of discharge of duty liability by recourse to exemption notification under section Central Excise Act, 1944 is concerned, we find that the first appellate authority [order-in-appeal no. MUM-CUSTM-SMP- 26 to 64/2015-16 dated 25th May 2015] has held that '12. I find that another issue in the present appeals is whether the benefit of notification no. 30/2004-CE is available to the appellant or not. I find that under the impugned notification, certain category of assesses only ....
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.... under for ready reference: SECTION 5A of the Central Excise Act, 1944. [Power to grant exemption from duty of excise. - (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description from the whole or any part of the duty of excise leviable thereon: Provided that, unless specifically provided in such notification, no exemption therein shall apply to excisable goods which are produced or manufactured -- in a [free trade zone [or a special (i) b....
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....f the additional duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in sub-section (1)". From the above provisions, it is apparent that the impugned benefit under the notification no. 30/2004-C.EX dated 9.7.2004 read with Notification No. 11/2003-C.EX dated 1.3.2013 as amended is subject to the condition that the appellant: i) The goods should be produced or manufactured in INDIA; ii) The goods shall be in column (3) of the First Schedule; iii) All such goods lying in stock within the precincts of any factory, warehouse or other premises where the said goods were manufactured, stored or produced, or in any premises appurtenant thereto. 13. I....
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....h Notification No. 11/2003-C.EX dated 1.3.2013, is not available to the appellants.' 7. On the other hand, '3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges- (1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in India and if such excise duty on a like article is leviable at any percentage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that percentage of the value of the imported article: Provided that in case of any alco....