M/s WEST COAST INGOTS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, GOA - Central Excise - CESTAT MUMBAI - Tri - Denial of Rebate under rule 96ZO (2) of the Central Excise Rules 1944 Held that - Following Commissioner of Central Excise, Kanpur Vs. Ram Shree Steels Pvt. Ltd. 2011 (7) TMI 702 - ALLAHABAD HIGH COURT - subject to fulfillment of conditions in Rule 96ZO(2) did not amount that all five conditions there were required to be fulfilled procedural requirements could be disposed with if................................... Central Excise - Case Laws
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