SOIR International Vs Assistant Commissioner of Customs (CESTAT Delhi)
Exemption under 30/2004-CE not available for not satisfying new conditions prescribed under amending notification 34/2015-CE
CESTAT Delhi held that exemption benefit of Central Excise Notification No. 30/2004-CE dated 9.7.2004 not available as new conditions amended vide Notification No. 34/2015-CE dated 17.7.2015 not satisfied.
Facts- The appellants imported goods and self-assessed duty under section 17(1) and filed Bills of Entry which were re-assessed by the proper officers under section 17 (4) enhancing the duty. The appellants appealed to the Commissioner (Appeals) who, by the impugned orders, in each of the cases, partially allowed the appeals but denied the benefit of Central Excise Notification No. 30/2004-CE dated 9.7.2004 as amended by Notification No. 34/2015-CE dated 17.7.2015 on the additional duty of Customs. In these appeals this denial of the benefit of this notification is the only issue under challenge.
Conclusion- Held that the matters pertained to the period after the amendment 34/2015-CE dated 17.7.2015 adding the new condition that central excise duty should have been paid on the inputs was introduced and further after the explanation was inserted by 37/2015-CE dated 21.07.2015. The undisputed position is that there are two conditions (1) no CENVAT credit should have been availed which is fulfilled and (2) that excise duty should have been paid on the inputs which has not been fulfilled.
Respectfully following the judgment of the Madras High Court, we hold that the appellants were not entitled to the benefit of 30/2004-CE dated 9.7.2004 as amended by Notification No. 34/2015-CE dated 17.7.2015 for the CVD on the imported goods.
FULL TEXT OF THE CESTAT DELHI ORDER
These 17 appeals are filed assailing different orders of the Commissioner (Appeals)1 on the same issue and hence they are being disposed of together. The appellants imported goods and self-assessed duty under section 17(1) and filed Bills of Entry which were re-assessed by the proper officers under section 17 (4) enhancing the duty. The appellants appealed to the Commissioner (Appeals) who, by the impugned orders, in each of the cases, partially allowed the appeals but denied the benefit of Central Excise Notification No. 30/2004-CE dated 9.7.2004 as amended by Notification No. 34/2015-CE dated 17.7.2015 on the additional duty of Customs. In these appeals this denial of the benefit of this notification is the only issue under challenge.
2. The details of the 17 appeals are as follows:
