9911796707
TMI Blog2007 (8) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... mit – Impugned order is confirmed. - E/1106/2004 - No. 897/2007 - Dated:- 1-8-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : S.L. Peeran, Member (J)]. - This is a revenue appeal against Orders-in-Appeal No 162-163/04-C.E. dated 3-8-04 by which he has set aside the OIO No. 14/2004 dated 4-6-04 and has upheld the appellants contention that the value of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 11- 4-94, they are not eligible for exemption. This finding of the lower authority is not in consonance of the provisions of Notification No. 83/94-CE dated 11-4-94 The Notification in clause (b) states, that in the event of his failure to do so he undertakes to pay excise duty if any payable on such goods but for the exemption contained in this Notification as if such goods were manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the exemption benefit as is clear from the wordings of the notification extracted above. I also do not agree with the contention of the lower authority that they had willfully suppressed facts, so as to invoke the provisions of Section 11AC. Since the appellants were an SSI Unit, they need to follow the Central Excise procedures only if they exceed the exemption limit. Here the value of clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... despite notice. 3. We have carefully considered the submissions as well as the provisions of the Notification. We find that the Commissioner after due examination has rightly applied the provisions of the Notification and rightly held that tie clearances of job worker cannot be added to the appellants clearances. There is no infirmity in the impugned order and hence, the same is upheld and app ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
