2013 (1) TMI 146

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..... ion No.6/2006-CE dt. 01/03/2006 - Notification No.67/95-CE dt. 16/03/1995 - Manufacturing both dutiable and exempted final products - Held that:- Prima facie, when goods are cleared without payment of duty under Notification No.6/2006-CE, the Rule 6(6) of CCR stipulates that provisions of sub-rules(1),(2),(3)and(4) shall not be applicable. Therefore, the requirements of maintenance of separate acc .....

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..... /03/2006. In the manufacturing of copper cables, they have utilized copper wire manufactured in house availing benefit of Notification No.67/95-CE dt. 16/03/1995 as amended. The Department was of the view that the appellants were manufacturing both dutiable and exempted final products (supplies made under international competitive bidding of copper cables have been treated as exempted products), a .....

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..... products, there is no failure on their part to fulfil any of the conditions under Notification No.67/95-CE. Therefore, he seeks waiver of predeposit of the dues as per the impugned order. 4. The learned Additional Commissioner (AR) submits that the obligation of manufacturer of dutiable and exempted products has to be treated as a positive obligation and since they have not fulfilled any obliga .....

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