2011 (2) TMI 1066

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..... ligible for exemption for his own products to extent of value of goods cleared on full payment of duty. This aspect has not been considered by the lower authorities in their impugned orders - remand the matter back to the adjudicating authority to reconsider the issue afresh. - E/2135/03 & E/CO-283/03 - - - Dated:- 15-2-2011 - Mr. M.V. Ravindran, Mr. P.R. Chandrasekharan, JJ. Appearance: .....

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..... ection 11AB, while cross objection filed by the assessee submitted that he is eligible for the benefit of the exclusion of amount of clearances from aggregate value, as full duty is paid for the goods on, which he had claimed exemption. 4. Respondent is absent despite notice but has filed a written submission which is on record, and has been considered by us. 5. Heard the ld. JDR. It is .....

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..... ressed the production of products with brand name 'krishi udyog'. The ld. Commissioner (Appeals) has held that proviso to Section 11A, of the Central Excise Act, 1944, was properly invoked. He has set aside the penalty and interest only on the ground that the respondent had paid the duty before the issuance of show-cause notice. After the judgment of the Supreme Court in Rajasthan Spinning Wea .....

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