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2014 (11) TMI 305 - CESTAT BANGALOREDenial of exemption from duty - Removal of goods from factory - Assessee claims that it is not a manufacturer - Held that:- Commissioner(Appeals) has denied the benefit of treatment of the bought out items valued for exclusion on the ground that the documents were not submitted before the original authority at the time of adjudication of the case. there is no evidence to show that appellants have manufactured those items or they were received by the appellants. on the bought out items, excise duty had already been paid and therefore question of payment of excise duty again does not arise. It was pointed out by referring to the show-cause notice that the allegation in the show-cause notice is limited to wrongful availment of Notification No.6/2003-Cus. and nowhere there was an allegation that bought out items were integral part of PLC manufactured and supplied to BTPL. - Matter remanded back - Decided in favour of assessee.
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