2009 (2) TMI 578

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..... he Respondent. [Order per : Archana Wadhwa, Member (J)]. The appellants are engaged in the manufacture of submersible pumps as also parts thereof. Submersible pumps falling under Chapter 8413.13 of the First Schedule to the Central Excise Tariff Act were exempted from payment of duty till 28-2-2002. However, parts were chargeable to duty but the appellant was availing the benefit of SSI .....

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..... onsideration for arriving at the exempted clearance value of parts up to Rs. 1.50 crores. The lower authority has confirmed the demand of duty of Rs. 60,350.92/- and has imposed penalty of Rs. 10,000/- upon the appellant on the ground that by taking the chronological first clearance up to Rs. 1.50 crores the value of the duty paid pumps is also required to be taken into consideration, while arrivi .....

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..... re v. Neo Era Agro Engineering [2000 (124) E.L.T. 665 (Tri.)]. The said decision was approved by the Hon ble Supreme Court when the civil appeal filed by the Department was rejected [2001 (127) E.L.T. A47 (S.C.)]. Attention is also drawn to various other decisions. 5. We find that the law on the above issue is settled. The duty paid clearance of pumps is not required to be taken into considerati .....

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