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2015 (1) TMI 445 - CESTAT NEW DELHIManufacture of R.C. Mattresses (Rubberised Coir Mattresses) - coir products or not - Denial of benefit of Notification No.6/2006-CE dated 01.03.2006 up to 28.02.2011 and for the benefit of Notification No.1/2011 dated 01.03.2011 for the remaining period - Imposition of penalty - Held that:- CBEC Circular No.23/14/86-CX-1 dated 25.06.1986 is in conformity with the opinion of the Coir Board. In the wake of this, reliance by the Commissioner on some dictionary meaning for the purpose of deciding whether the impugned goods are coir product does not sustain. We find that the exemption Notification No.6/2006 dated 21.06.2006 was applicable to coir products. This exemption was available till 28.02.2011 when it was withdrawn and duty @ 1% was imposed vide Notification No.01/2011 dated 01.03.2011 which was hiked to 2% vide amending Notification No.16/2012 dated 17.03.2012 - Impugned demand for the period up to February 2011 does not survive. For the subsequent period, it is seen that for the period 01.03.2011 to 16.03.2012 the effective rate for coir products was 1% and from 17.03.2012 it was 2% ad val subject to the condition that there was no Cenvat Credit taken on the inputs or input services. The appellants have stated that they have already paid the duty. - there is no justification for imposition of any penalty - Decided in favour of assessee.
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