2006 (8) TMI 356

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..... na, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - Ld. Commissioner has demanded duty of over Rs. 62 lakhs from M/s. Salem Weld Mesh for the period 1-4-2001 to 18-12-02 in adjudication of a Show cause notice which invoked the extended period of limitation. He also imposed equal amount of penalty on them. 2. After examining the records and hearing both sides, we find tha .....

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..... factory in or in relation to the manufacture of excisable goods which were exempted from the whole of the duty of excise leviable thereon, under SSI Notification. In the instant case, the Weld Mesh supplied by the assessee to the poultry farm owners was admittedly used in the manufacture of poultry cages, which were articles of iron and steel classifiable under Chapter 73 of the CETA Schedule and .....

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..... otification No. 83/94-C.E., ld. Counsel has submitted that, it was only a procedural requirement and that, in view of the admitted fact that the subject goods were actually used in the manufacture of poultry cages in the poultry farms, the omission to furnish such undertaking is condonable. We have heard ld. SDR, who reiterates the findings recorded in the Commissioner's order. 3. It is our .....

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