9911796707
TMI Blog2018 (9) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... and 06.05.1994 were issued proposing denial of exemption Notification 202/88-CE dated 20.05.1988. However, it is not available on record whether show cause notices were decided Without outcome of show cause notices dated 21.11.1993 and 06.05.1994 deciding the eligibility to exemption Notification 01/93-CE during the period 01.03.1994 to 31.03.1994 is clearly pre-mature - the matter needs to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85. They also availed exemption under Notification No. 202/88-CE dated 20.05.1988 and were not registered with Central Excise for the period 01.04.1993 to 28.02.1994. They obtained Central Excise registration only after availing full exemption of 30 Lakhs. The case of the department is that, during the period 01.03.1993 to 31.03.1994, the appellant was not entitled for the exemption under Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nying the exemption under Notification No. 01/1993-CE, the demand was confirmed by the Adjudicating Authority and upheld by the first appellate authority and therefore the present appeal. 2. None appeared on behalf of the appellant despite the notice of hearings for 18.06.2018, 03.07.2018 and 31.07.2018. However, on 31.07.2018 adjournment was sought for and thereafter, the today s date was fixe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification 202/88-CE dated 20.05.1988. However, it is not available on record whether show cause notices were decided. The demand for the period 01.03.1994 to 31.03.1994 is based on the outcome of show cause notices denying the benefit of Notification 202/88-CE and if the demand proposed in these show cause notices are confirmed, in such a case, the value of the goods cleared under Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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