2006 (6) TMI 314

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r per : S.L. Peeran, Member (J) (Oral)]. This Revenue appeal arises from Order-in-Appeal No. 2/2004-C.E., dated 26-2-2004 setting aside the Order-in-Original No. 2/2001, dated 24-1-2001 passed by the Additional Commissioner. The Revenue had proceeded to deny the benefit of SSI Exemption under Notification No. 9/99, dated 28-2-1999 on the ground that the value of intermediate product Alkyl Re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ate product Alkyl Resin cleared by Unit-I of the appellants to Unit-II of the same manufacturer and thus deny the benefit of SSI exemption under Notification No. 9/99, dated 28-2-99. The Additional Commissioner, while rejecting the proposal made in the Show Cause Notice, held that : The Department has not disputed the fact that Unit-I and Unit-II are treated as a single unit for demandi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to evade payment of Central Excise Duty. In view of the above, there is no question of increasing the aggregate value of clearance for the year 1998-99. 4. We have heard the learned JCDR and the learned Consultant for the Respondent in the matter. 5. On a careful consideration, we are of the considered opinion that the application of Apex Court judgment cited supra in the present fa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X