9911796707
TMI Blog2016 (8) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... it is also noted that in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips. As such inasmuch as in this Revenue neutrally background, we are of the view that there could be no malafide on the part of the appellant to evade duty, if any.Therefore, the demand is hit by bar of limitation and set aside. - Decided in favour of assessee - E/1340 and 1341/2008-EX[DB] - Final Order No. 52016-52017/2016 - Dated:- 31-5-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri V.R. Sethi, Advocate for the appellant Shri S. Nanthuk, JCDR for the respondent. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the appellant and confirmed the demand and imposed penalty upon both the appellants. The said order of the Original Adjudicating Authority was upheld by Commissioner (Appeals). 5. Hence, the present appeal. 6. Ld. Advocate has drawn our attention to the Tribunal s decision in the case of Modern Extrusion Vs. CCE, Belgaum - 2007 (79) RLT 826 (CESTAT-Ban.) wherein under similar facts and circumstances, it was held that HDPE strips cleared to job workers for manufacture of fabrics are not excluded from the scope of exemption as such clearances are not for home consumption. It is the contention of the appellant that inasmuch as the present case also HDPE strips are not being cleared by them for home consumption, they would be en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand stands raised beyond the normal period of one year. The appellants availed the benefit of small scale exemption notification with the due knowledge and permission of their Jurisdictional Central Excise Authorities, who are expected to know about the fact that the emergence of HDPE/PP strips is an inevitable fact for the manufacture of HDPE/PP Woven Fabrics from HDPE/PP granules. In spite of that, no objection was ever raised by the appellants Range Authorities. Apart from that we also note that in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips. As such inasmuch as in this Revenue neutrally backgro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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