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TMI Blog2023 (10) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... Pattas and Pattis subject to any process other than cold rolling which means if the Patta or Patti are cleared which has not undergone the process of cold rolling , the same goods are covered under exemption Sr. No 203 subject to falling under Chapter heading 7219 or 7220. In the present case the goods in question is hot rolled Patta or Patti falling under Chapter 72201290. The hot rolled Pattas and Pattis are undisputedly does not undergo the process of cold rolling therefore, irrespective of any other process carried out to manufacture HR Pattas and Pattis , the exemption is clearly admissible to such goods. From the clarification, Central Excise Tariff Conference by the Central Board of Excise and Customs by Instruction F. No. 96/85/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Anoop Kumar Mudvel, Superintendent (AR). ORDER RAMESH NAIR The brief facts of the case are that the appellants are engaged in the activity of manufacturing of SS Hot Rolled Patta Pattii and SS Cold Rolled Patta Patti falling under Chapter sub heading 72201290 And 72202090 respectively. The appellants were procuring duty paid raw material i.e. SS flats and were clearing cold rolled patta Patti on payment of appropriated duty. However, the appellants were availing benefit of Notification No.03/2005 (amended by Notfn. 12/2012) for clearance of hot rolled Patta Patti and were clearing this goods under exemption from payment of duty. The appellants were making payment of 6% of value of exempted goods as envisaged under Rule 6 (3) of Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 07.12.2015 on this specific issue wherein it was clarified that the hot rolled patta patti does not involve cold rolling process is eligible for exemption. Therefore, the demand by denying the exemption is not sustainable. 2.1 As regard the penalty on the partner, he submits that it is a settled law by Hon ble Gujarat High Court in the case of Pravin N Shah 2014 (305) ELT 480 wherein it was held that in case of partnership firm, the separate penalty on partner cannot be imposed. He also placed reliance on this Tribunal decision in the case of D Jewel 2019(369) ELT 1244 (Tri. Ahmd) 3. Shri Anoop Kumar Mudvel, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation was issued. B10 - Ahmedabad Zone - Scope of Exemption to annealed Hot Rolled Patta Patti of Chapter 72 under Sr. No. 203 of Notification No. 12/2012- CE dated 17.03.2012 : Issue: The sponsoring zone explained that an assessee in the zone is engaged in the manufacture of stainless steel hot rolled patties and pattas and stainless steel cold rolled patties and pattas falling under chapter 72. They have cleared the annealed hot rolled patta and patti by availing exemption from payment of Central Excise duty under Sr. No. 203 of notification no 12/2012-CE dated 17.03.2012. There are certain intermediate processes between hot rolling and cold rolling. Hot-rolled pattas/patties are subjected to process like pickling and annealing to make t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess steel flats. There is no reason for such interpretation as the expression patties and pattas have to be understood in terms of general trade parlance and would include stainless steel flats. Benefit of exemption was available to the process of hot rolling of SS flats. It was also observed by the Member(CX) that field officers are bound by the clarifications and letters issued by the Board and where they have a contrary view, it should be referred to the Board. It was expected that the Chief Commissioners would take steps to ensure that the clarification issued by the Board are implemented in right earnest. 4.2 From the above clarification it was made absolutely clear that all the process prior to cold rolling stage is eligible for exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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