9911796707
TMI Blog2017 (12) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... eal allowed - decided in favor of appellant. - E/584/08 - A/90554/17/EB - Dated:- 2-11-2017 - Mr. Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) None for the Appellants Shri. A.B. Kulgod, Ld. Asstt. Commissioner(A.R.) for the Respondent ORDER Per: Ramesh Nair The issue involved in this case is that the lower authorities denied the exemption notification No. 8/2003-CE dated 1-3-2003 in respect of intermediate goods i.e. Ceramic Tiles used captively for manufacture of final product i.e. bends/pipes etc which were exempted from duty uptill clearance of value of Rs. One Crore. 2. None appeared on behalf of the appellant despite notice, on going through the appeal memo we find that appellant have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dication order, we find that no verification of the fact whether Ceramic Tiles manufactured by the appellant was carried out and demand was against confirmed only on the ground that no documentary evidence was produced. We observed that since the matter was remanded to the Adjudicating authority, they should have carry out verification either by verifying documents or visit factory of the appellant however no effort was done by the adjudicating authority therefore the claim of the appellant that they have no manufactured Ceramic Tiles has to be accepted since the Ceramic Tiles was not manufactured and used captively by the appellant there is no question of demand of duty for the reason that the except ceramic tiles of other goods following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount calculated at the rate specified in the corresponding entry in column (3) of the said Table : Provided that nothing contained in this notification shall apply to a manufacturer who has availed the exemption under notification No. 39/2001-Central Excise, dated the 31 st July, 2001, published in the Gazette of India vide number G.S.R. 565 (E), dated the 31st July, 2001, in the same financial year. Table S. No Value of clearances Rate of duty (1) (2) (3) 1. First clearances up to an aggregate value not exceeding one hundred lakh rupees made on or after the 1 st day of A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
