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2011 (10) TMI 82 - CESTAT, MUMBAICaptive consumption - exemption under notification no. 67/95 - the department took the view that the exemption availed by the assessee under Notfn.No.67/95 in respect of tops, yarn and grey fabrics manufactured by them and used/contained in the finished fabrics stock/WIP (which is now exempted under Notfn.No.30/04) is not available to them for captive consumption because the condition of the Notfn. No.67/95 requires the final goods to be dutiable for availing the exemption under this Notification. - Held that:- since the appellants have opted for Notification No.30/04, the benefit of the Notification No.67/95 is not applicable to them on the inputs used in the manufacture of exempted final products. Relying on decision of Tribunal in case of Cheviot Co.Ltd. (2010 (3) TMI 537 - CESTAT, KOLKATA), we hold that they are not entitled to exemption under Notification 30/2004. - Decided against the assessee. Extended period of limitation - Held that:- extended period has rightly been invoked in the show-cause notice by the department and since the appellants have failed to supply the quantity and value of the goods, the finding of the Commissioner that intent to evade payment of duty is proved and accordingly, the penalty under Sec.11AC of the Central Excise Act and interest payable under Sec.11AB is also upheld.
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