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TMI Blog2009 (6) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the department is that the assessee clandestinely removed dutiable cotton cone yarn in the guise of cotton hank yarn, which was not liable to duty. The demand was confirmed by the Joint Commissioner who also imposed penalty under the relevant rules as well as under Section 11AC of the Central Excise Act, 1944. The Commissioner (Appeals) held as under :- 3. I have given my careful consideration to the facts and circumstances of the case and the submissions made by the appellant during the course of personal hearing. Shri G. Suresh, Chartered Accountant appeared and reiterated the submissions made in the grounds of appeal. The main issue to be decided in this appeal is the clandestine removal of dutiable cotton cone yarn in the guise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 503 (CEGAT). The CEGAT, New Delhi in the case of Sonic Brand International reported in 1999 (109) E.L.T. 524 has held that the exemption can be claimed at any stage and that it cannot be denied as after thought in the following case laws the CEGAT has held that claim of exemption being a legal plea can be allowed to be raised before the Tribunal for the first time although not raised before the adjudicating authority. Parashuram Iron Steel Rolling Mills (P) Ltd. 1997 (89) E.L.T. 535, Gujarat State Fertilizers Co. Ltd. in 1996 (83) E.L.T. 159, Sri Ponkumar Magnesite Mines in 1994 (74) E.L.T. 388, Satya Vijay Exports (P) Ltd. in 1991 (51) E.L.T. 457, Shriram Jute Mills Ltd. in 1986 (23) E.L.T. 446. The Hon ble Tribunal had clearly held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, we find that there is no dispute that the value of clearances of the respondents was within the ceiling limit prescribed in the SSI notification. Even there is an allegation of clandestine removal of the goods, if the benefit of SSI exemption is available, it is require to be allowed. In this context the decision of Hon ble Punjab and Haryana High Court s judgment in the case of CCE, Jalandhar v. Shanti Fastners reported in 2008 (226) E.L.T. 340 (P H) holding that duty cannot be demanded even though goods are cleared without any covering document when the assessee did not cross the exemption limit prescribed for SSI exemption limit prescribed for SSI exemption. 3. In the light of the above decision, we find no legal infirmity in the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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