Intimation Requirement Under Rule 6(3A) Is Procedural, Not Mandatory: CESTAT Ahmedabad

Commissioner of CGST & Central Excise Vs Metal Alloys Corporation (CESTAT Ahmedabad) The appeal before CESTAT Ahmedabad was filed by the Revenue against the order of the Commissioner (Appeals), which had upheld the adjudicating authority’s decision in favour of the respondent and rejected the department’s appeal. The respondent is engaged in the manufacture of brass under Chapter 74 of the Central Excise Tariff Act, 1985 and also undertakes job work for goods supplied to an Indian Ordnance Factory, which were exempt from duty under relevant exemption notifications. The respondent avail...