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TMI Blog2017 (3) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... le to enjoy benefits of Notification? - Held that: - merely because in the process of trimming, certain wastes have arisen, untrimmed sheets captively consumed, the benefit of exemption under N/N. 67/95 cannot be denied. Prima facie, the applicants shall be eligible for the benefit of N/N. 67/95 - appeal dismissed - decided against Revenue. - E/3172-3173/2009-EX[DB] - A/70121-70122/2017-EX[DB] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... njoy benefits of Notification No. 67/95 dated 16.03.1995. Therefore, the respondents were issued with a show cause notice dated 01.10.2004 and other 6 show cause notices, demanding Central Excise Duty on untrimmed brass sheets and circles. The said 07 show cause notices were adjudicated through Order-in-Original No.19-25/ADDL.COMMR./M-II/2009 dated 27.02.2009, wherein Original authority confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore the benefit which is denied to copper is also denied to brass. (ii) It was held by this Tribunal in the case of Chadha Brass Equipment Ltd. Vs Commissioner of Central Excise, Meerut-II reported at 2009 (243) ELT 474 that strong primafacie case regarding the demand of ₹ 22 Lakhs in view of Notification No. 67/95 has been made out and the same finding was affirmed by Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, took us through the order dated 05.10.2009 passed by Hon ble Allahabad High Court reported at 2010 (249) E.L.T. 516 (All.) and demonstrated that in para-05 of the said order, the Hon ble High Court have held as follows:- The Tribunal has applied its mind to the controversy and has held in Paragraph 07 of the order that strong prima facie case regarding demand of ₹ 23 Lakhs in v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at S. No.200 of Notification No.03/2001-CE dated 01.03.2001 deals with goods other than copper, and S. No.201 of the said Notification deals with goods of copper and in view of the finding of Hon ble Supreme Court it is clear that brass and copper are two different commodities. He contended that therefore, none of the grounds of appeal raised by revenue are tenable in law. 6. Having considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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