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TMI Blog2014 (9) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... aneous Appeal has been directed against the order passed in Appeal No. B/1187/2001 by the Commissioner (Appeals), Tiruchirappalli and in Final Order No. 1108/2008 by the Customs, Excise and Service Tax Appallate Tribunal, South Zonal Bench, Chennai [2009 (235) E.L.T. 478 (Tribunal)]. 2. The appellant herein has issued a notice of demand whereby directed the respondent to pay a sum of Rs. 14, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) view and ruling that there is no suppression of facts with intention to evade duty, when 'mens rea' is evident from the two contradictory declaration filed by the manufacturer for the same financial year? (b) Whether the CESTAT is right in extending the SSI benefits to the unit totally against the language and dictum of the Notification No. 16/97, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner as well as Appellate Tribunal have erroneously found against the appellant and therefore the orders passed by the Commissioner as well as Appellate Tribunal are liable to be set aside. 5. The learned counsel appearing for the respondent has contended that in the final order it has been clearly stated that though the respondent is having two units, it has paid excess duty and fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had paid excess amount than what it was required to pay. Therefore we find that there was no short levy of duty in respect of clearances from the Salvarpatti unit of the respondent. The notification does not lay down that in cases where an assessee opted to pay tariff rate in respect of one unit, the same shall be applicable also for clearances from any other unit. Appeal does not canvas the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Since the respondent has paid excess duty other than the amount mentioned in the demand notice, it is needless to say that the concurrent orders passed by the authorities referred to above are perfectly correct and the same do not require any interference and the substantial questions of law formulated in the present Civil Miscellaneous Appeal are decided in favour of the respondent and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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