9911796707
TMI Blog2019 (8) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods manufactured by the appellant are not exempted goods that these goods are dutiable goods. The said goods were cleared to special category of customer under Notification No. 10/1997-CE dated 01.03.1997. The appellant is not liable to pay any amount, interest and penalty - appeal allowed - decided in favor of appellant. - Excise Appeal No. 53050 of 2018-SM - Final Order No. 51127/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch Centre, Tarapur without payment of duty in terms of Notification No. 10/97-CE dated 01.03.1997. The case of the Revenue is that as appellant has cleared the goods without payment of duty and not maintaining separate account for dutiable as well as exempted final product, therefore, they are liable to pay an amount equal to 5% to 6% of the value of goods cleared to BARC during the impugned peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. On the other hand, learned Authorised Representative for the Department opposes the contentions of the learned Counsel and submits that as the goods cleared to BARC are exempt from payment of duty and therefore appellant is manufacturing exempted goods and maintaining separate account as well as exempt goods. Therefore, they are liable to pay 5% to 6% of the value of goods cleared. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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