9911796707
TMI Blog2015 (4) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... ied for SSI purpose during the material period. Such belief is said to have been occasioned by the Board s Circular No.71/71/94-CX dt. 27/10/1994 wherein it had been clarified that, so long as the branded castings were supplied to the customer for further manufacture and were not otherwise traded, the benefit of SSI exemption in such cases should not be denied merely on the ground that it was bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) ORDER [Order per: P.G. Chacko] This application filed by the appellant seeks waiver and stay against demand of duty of ₹ 56,13,393/- for the period from July 2006 to March 2010, which was confirmed against the appellant by the Commissioner in adjudication of a show-cause notice dt. 03/08/2011 which had invoked the extended period of limitation on the alleged ground of suppre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the period of dispute. The learned counsel for the appellant has argued in support of this contention of the appellant and has also relied on this Tribunal s Stay Order dt. 27/06/2012 vide 2012-TIOL-1656-CESTAT-MUMBAI, which was passed in the case of Kaysons Plasto Print Industries Vs. CCE, Kholapur. It is submitted that the above amendment was considered to be retrospective and accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of another unit. The learned counsel points out that this Circular was withdrawn only on 01/09/2008 vide Circular No.354/124/2008-TRU. The learned counsel has also claimed support from Notification No.24/2009-CE(NT) dt. 21/10/2009 issued by the Central Government under Section 11C of the Central Excise Act wherein certain packing materials covered by SSI exemption notifications including Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
