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TMI Blog2017 (2) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... al: The appellant is in appeal against the impugned order wherein benefit of exemption Notification No. 50/2003-CE dated 10.06.2003 was denied to the appellant. 2. The brief facts of the case are that they started their unit in the state of Himachal Pradesh and filed declaration that the appellant was availing benefit of exemption notification 50/2003-CE dated 10.06.2003. The appellant filed pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive list of the said notification, therefore, the proceedings were initiated against the appellant by issuance of the show cause notice to demand of duty along with interest and to impose penalty. The show cause notice was adjudicated and the demand of duty was confirmed along with interest and equivalent amount of penalty was imposed on manufacturer of Red Oxide. Against the said order, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the ld. Counsel and submits that the appellant has not intimated to the department that intermediate product Red Lead shall come into existence and merely filing the declaration, it cannot be presumed that they have intimated to the department that they are manufacturing the said product, therefore, it is a clear cut case of suppressed the facts. Moreover, the investigation was initiated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. The other moveable on leader pin. The machine deliver trimmed grids. B. Oxide Ball Mill: Oxide is prepared by tumbling small pieces of pure or entire lead pigs in rotating mill. The final is collected by means of commercial dust collector equipment. Further Red oxide is made in One process. 8. On going through, the manufacturing process explained by the appellant, it is clearly mentioned tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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