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TMI Blog2017 (2) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... d to said exemption under N/N. 08/2003 with effect from 01.04.2003 - demand of duty with penalty u/r 25 - Held that: - the confirmation of demand in the said Original Order is as per law - However, the duty was deposited much before the issuance of SCN. Therefore, intentions to evade duty do not get establish. In view of that the penalty imposed through the Order-in-Original under Rule 25 of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption for small scale manufacturer. Notification No. 30/2003-CE dated 01.04.2003 amended Notification No. 08/2003-CE wherein for the period with effect from 01.04.2003 the aggregate value of clearances for previous year also included clearances at nil rate of duty. Leather manufactured by appellant was attracting nil rate of duty. During the period from 01.04.2003 to 20.08.2003 value of clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore this Tribunal. 3. Heard the ld. Counsel for the appellant. He has contended that Central Board of Excise and Customs vide clarification dated 06.08.2003 clarified that for availing benefit of SSI Exemption under Notification No. 08/2003-CE dated 01.03.2003 for the financial year 2003-04 value of clearance of exempted goods including nil rate of excise duty of preceeding financial year s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Hon ble High Court dated 23.11.2007, we hold that the confirmation of demand in the said Original Order is as per law. However, we find that the duty was deposited much before the issuance of show cause notice. Therefore, intentions to evade duty do not get establish. In view of that we set aside the penalty imposed through the Order-in-Original under Rule 25 of Central Excise Rules, 2002. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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