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TMI Blog2018 (1) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... 1874/2017-EX[DB] - Dated:- 9-11-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Request for Adjournment, for Appellants Shri Sandeep Kumar Singh, (Dy. Commissioner) AR, for Respondent ORDER Per: Anil Choudhary The issue involved in these appeals is whether exemption under Notification No.6/2002-CE dated 01.03.2002 is admissible to the appellant or not. 2. the brief facts are that the appellant is a registered manufacturer of Refind Mahua Oil and Refind rice Bran Oil and was clearing the goods on payment of duty as leviable under Central Excise Tariff Act, 1985. But, during the period July, 2004 to Oct., 2004, they manufactured upgraded Mahua Oil and cleared the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice was confirmed and also penalties were imposed. Being aggrieved the appellant preferred and appeal before the learned Commissioner s appeal on the ground that no condition has been imposed under the said notification as amended, for availing exemption from payment of duty. The Revenue Authorities have had knowledge of manufacture of all goods being other the Refind Edible Oil namely upgraded Rice Bran Oil as well as upgraded Mahua Oil and the officers were at liberty to draw samples of Upgraded Mahua Oil, at the time of the visit in July, 2004 to determine the classification. Only on chemical test, denial of the exemption, as per law settle is bad, and drawing of adverse inferences of intention to evade payment of duty. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion which is being rejected, because being a very old appeal. Heard learned AR for the revenue and perused records. 6. Having considered the rival contentions, we find that the commissioner of Customs Central Excise, Kanpur vide his clarificatory letter issued to the President of U.P. Vanaspati Producer s Association being letter no.V(30)Tech-III/50/2004/15222 dt. 22.12.2004 in response to the representation by the said association have been pleased to clarify that in terms of the notification 06/2002-CE as amended, general exemption no. 52, under entry sl. No.244, all goods other than Refind Edible Oil, falling under heading 15.02 or 15.03 are chargeable to Nil rate of duty, while Refind Edible Oil are chargeable to duty at ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raw the samples of the so called Upgrade Rice Bran Oil and get the same chemically tested in order to verify eligibility to exemption and whenever there is any doubt or in the even of any suspected misdeclaration about the correctness of the claim to exemption being availed by any manufacturer. 7. From the perusal of records we found that the revenue has ignored the directions of its commissioner. There is not a single test report on record brought by the revenue so as to certify that the finished product of the appellant is Refind Edible Oil. Accordingly, under the facts and circumstances we find that the Show Cause Notice is only presumptive and accordingly, we hold that the same is not maintainable. Accordingly, all these appeals ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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