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2010 (2) TMI 472 - PUNJAB & HARYANA HIGH COURTExemption - the assessee was engaged in the manufacture of doubling of yarn and the same was exempted from duty prior to 1-4-2003. The factory premise of the assessee was inspected and it was found manufacturing the goods without obtaining the Central Excise Registration and cleared the same without payment of duty. Therefore, a show cause notice was issued to the assessee, as to why the amount of duty be not recovered alongwith interest and penalty be not imposed for various contravention of the Central Excise Act, 1944 and Central Excise Rules, 2002. Held that - duty liability accepted when withdrawal of exemption pointed out. Tribunal order upholding confiscation on the ground of non-registration and enhancement of penalty, sustainable. Not a case of clandestine removal of goods and cenvat credit rightly allowed.
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