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TMI Blog2007 (4) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... 95 of 2007 - - - Dated:- 3-4-2007 - [Order per] - Delay condoned. 2. On 27-9-2000 show cause notice was given to the assessee - respondent in which, it was alleged that the assessee was clearing 'Rim Assembly' without payment of duty since 1st April, 1998. It was alleged that 'Rim Assembly' has been cleared at nil rate of duty on the assumption that the assessee was entitled to the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e component of the wheel the assessee was entitled to the benefit of the Notification. Before us it was contended, relying upon various judgments of the Tribunal and circulars issued by Central Board of Excise and Customs (CBEC), that major components of a finished project are always given the benefit of exemption by purposive interpretation of the exemption Notification and therefore in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ger question of principle we dismiss this appeal. However, we make it clear that we are dismissing this civil appeal as the assessee has not given a clear answer to the specific allegation made by the Department in the show cause notice. However, the dismissal of the civil appeal will not preclude the assessee from raising appropriate pleas, if so advised, for subsequent period. Suffice it to stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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