9911796707
TMI Blog2013 (3) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... for soldering and brazing, they are not classifiable under 7406 as the same are not in form of powder or flakes. Therefore, the Brass Brazing Granules/pallets would be correctly classifiable under 7403.21 and since they are other than the items specified in the SSI exemption notification, the same would not be available to them. The impugned order classifying the Brass Brazing Granules under sub-heading 7419.99 is, therefore, not correct. Since, in this case, the respondent, though manufacturing dutiable items not eligible for SSI exemption, had neither obtained Central Excise registration nor were paying any duty nor had intimated to the department about their activity, thus the extended period under proviso to Section 11A(1) would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 namely - cast Brass Bars/Rods of length not exceeding 3 feet, cast brass bars/rods of length not exceeding 10 feet used in factory of production for making wires, copper flats of weight not exceeding 2 kgs. used for making copper strips falling under 7409 and brass billets weighing upto 5 kgs. and all other items of sub-heading 7403.21 are excluded from the purview of the SSI exemption notification. Since the brass ingots and the Brass Brazing Granules were not covered by the items covered under the SSI exemption, the officers were of the view that the appellant were liable to pay Central Excise duty in respect of the goods cleared by them as the SSI exemption was not applicable to it. On this basis, a show cause notice dated 2-8-2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of Brass Brazing Granules. He also set aside the penalty on the ground that this is not a case of clandestine removal. 1.2 Against the order of the Commissioner (Appeals) with regard to dropping of duty demand in respect of Brass Brazing Granules, this appeal has been filed by the Revenue and in respect of this appeal filed by the Revenue, the respondent have filed a cross objection. 2. Heard both the sides. 3. Shri R.K. Verma, the learned DR for the appellant, assailed the impugned order by reiterating the grounds of appeal in the Revenue s appeal and pleaded that the Brass Brazing Granules are nothing but unwrought copper alloys and, hence, the same are correctly classifiable under sub-heading 7403.21, that the Brass Brazing Gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Since, in this case, the respondent, though manufacturing dutiable items not eligible for SSI exemption, had neither obtained Central Excise registration nor were paying any duty nor had intimated to the department about their activity, in our view, the extended period under proviso to Section 11A(1) would be available to the department for recovery of duty. Therefore, the impugned order setting aside the duty demand and penalty on the respondent is, not correct. The same is set aside and in this regard the order passed by the original Adjudicating Authority is restored. The Revenue s appeal is allowed. The cross objection filed by the respondent also stands disposed of. (Pronounced in the open court on 12-9-2012) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
