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2010 (12) TMI 728 - CESTAT, KOLKATADemand - Classification - Notification No. 67/95, dated 16-3-1995 - Time limitation - appellants have clearly revealed the fact relating to manufacture of dutiable wagons and wagon parts and exempted wagons and wagon parts - appellants have manufactured final products viz. wagon and wagon parts as well as wastes and scrap which emerged during the course of manufacture of such wagon and wagon parts - appellants have also cleared the final products namely wagon and wagon parts both on payment of duty and without payment of duty availing exemption - Since the condition of notification 67/95 before and after amendment by 31/2001 are not fulfilled, the appellants are not eligible for the benefit of notification 67/95 Regarding penalty - The emergence of wastes and scraps is inevitable during the manufacture of wagons whether cleared on payment of duty or cleared availing exemption - In the facts and circumstances of the case, we are not inclined to agree with the submission that the appellants have deliberately suppressed any information which they were legally required to submit - The emergence of wastes and scraps is inevitable during the manufacture of wagons whether cleared on payment of duty or cleared availing exemption - Decided against the Revenue
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