9911796707
TMI Blog2015 (2) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... t : Shri Yashpal Sharma, DR ORDER Per Rakesh Kumar: The appellants unit is located in Himachal Pradesh in an area, which is specified under Notification Nos. 50/03-CE & 49/03-CE. They manufacture Aluminium Sheets and Coils from Aluminium Scrap and ingots. The period of dispute in this case is from 1.5.2010 to 31.03.2011. During this period they were clearing their goods by availing full duty ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exemption under notification no.49-50/03-CE, the department issued two show cause notices for demand of duty. The show cause notice dated 20.05.2011 was issued for demand of duty for the period from May, 2010 to March, 2011 and the show cause notice dated 18.04.2012 was issued for demand of duty for the period from April, 2011 to September, 2011. The total duty demanded under these show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Commissioner while confirming duty demand has not given cum duty benefit in terms of the Apex Court judgment in the case of CCE, Delhi Vs. Maruti Udyog Ltd. - 2002 (141) ELT 3 (SC), that in view of this judgment of the Apex Court, the price realised by the appellant from sale of the Aluminium Sheets and Coils should have been treated as cum duty price, that if this had been done, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 35 F. 7. We have considered the submissions from both the sides and perused the records. 8. Keeping in view the offer of the ld. Counsel for the appellant for pre-deposit of Rs. 7 Lakh, we direct the appellant to deposit this amount within a period of 4 weeks from the date of this order. On deposit of this amount within the stipulated period, the requirement of pre-deposit of balance am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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