2012 (12) TMI 832

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..... Per: Ashok Jindal: The appellant are manufacturers of excisable goods and also claiming benefit of exemption of Notification 8/03 and they are not paying excise duty on their clearances. During the course of investigation, the appellant were asked to make pre-deposit of the duty as they are not entitled to SSI exemption. Therefore, appellant paid Rs.1.5 lakhs during the course of investigation. A .....

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..... t collected duty from their customers. Further, I find that no show-cause notice has been served on the appellant for appropriation of the amount collected by them during the course of investigation. Both the lower authorities failed to appreciate the fact that when it is apparent on record that the appellant is availing the benefit of SSI exemption under Notification no. 8/2003 and clearing the g .....

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