2009 (2) TMI 187

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..... mpugned order affirmed a demand of Rs. 1,03,145/- from the appellants towards duty on clearances of final product, Sodium Silicate incorrectly availing the SSI Exemption under Notification No. 9/2002-C.E., dt. 1-3-02. The order also sustained a penalty of Rs. 5000/-. 2. The appellants availed CENVAT credit and the concessional effective rate in terms of Notification No. 9/2002-C.E. for first clea .....

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..... l Order No. 724/07, dt. 12-6-07 [2007 (215) E.L.T. 434 (T)] wherein it was held that clearances covered by 36 invoices impugned in the instant case were eligible for exemption under the Notification No. 214/86-C.E. Value of these clearances was therefore not liable to be included in the aggregate value to determine first clearances eligible for exemption under the notification. Once the value of c .....

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..... is Bench decided the impugned clearances under these 36 invoices to be eligible for exemption under notification No. 214/86-C.E. Value of these clearances therefore did not require to be included to determine the first clearances eligible for exemption. Therefore the impugned demand and penalty are not sustainable. In the result, the impugned order is set aside and this appeal allowed. (Dictated .....

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