COMMISSIONER OF CUS. & C. EX., MEERUT-II Vs. PACKAGING INDIA (PVT.) LTD.
LAWS(UTN)-2012-9-114
HIGH COURT OF UTTARAKHAND
Decided on September 25,2012

Commissioner Of Cus. And C. Ex., Meerut -Ii Appellant
VERSUS
Packaging India (Pvt.) Ltd. Respondents

JUDGEMENT

Barin Ghosh, J. - (1.) WE are not inclined to admit the appeal. In the instant case, the assessee submitted a declaration and the purpose thereof was to obtain benefits of one Notification, namely, Notification No. 49. Since the goods, covered by the said Notification, were not the goods manufactured by the assessee and the assessee was also not covered thereby, the assessee was not given the benefit of the said Notification. The assessee held out that the goods manufactured by it are covered by Notification No. 50 and it is also covered, by the said Notification. It was contended that the declaration was submitted to obtain benefits under Notification No. 50. It was held out that, by reason of a mistake, instead of filing the declaration under Notification No. 50, the same was filed under Notification No. 49. This was not accepted and, accordingly, the matter went up to the Tribunal. The Tribunal held in favour of the assessee and, against that order, the present appeal has been filed. The genuineness of the contention that the declaration under Notification No. 49 was filed by mistake was not questioned at any point of time. A look at Notification No. 49 will show that the goods dealt with by the assessee were not covered by said Notification, but the goods dealt with by the assessee were covered by Notification No. 50. By submitting a declaration, as was submitted, the assessee was entitled to the benefits of Notification No. 50. The assessee submitted such a declaration, but while submitting the same, indicated that the declaration is being submitted under Notification No. 49, instead of Notification No. 50. In the circumstances, the matter having been decided in favour of the assessee, there is no question of law involved, nor any question of fact to be gone in.
(2.) WE , accordingly, dismiss the appeal.;


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