COMMISSIONER, CENTRAL EXCISE Vs. PML INDUSTRIES LTD

JUDGEMENT

(1.) This order will dispose of CEA Nos. 45 of 2004 and 96 to 104 of 2010 as in all the appeals common questions are involved.

(2.) CEA No. 45 of 2004 has been filed by the revenue under Section 35G of the Central Excise Act, 1944 (in short "the Act"), against order dated 18.6.2004 passed by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as "the Tribunal") proposing to raise following substantial questions of law :

(3.) The Assessee is 100% export oriented unit registered under the Excise Department and is manufacturing Buffalo meat. It imported capital goods by availing exemption without payment of customs duty under notification dated 9.2.1981. Show cause notice was issued by the Excise Department alleging violation of availment of exemption without complying with the prescribed conditions for grant of exemption. After adjudication vide order-in-original dated 30.10.1999 demand of duty was confirmed and duty free imported goods were confiscated apart from other penal action. The said order was, however, set aside on appeal by the Tribunal holding that Excise Department and Foreign Trade Department could not simultaneously proceed in the matter. It was further held that on merits, there was no violation of the conditions for exemption.