Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 1398 - AT - Central ExciseSSI exemption - case of Revenue is that appellant’s product pumps are not in conformation to standard specified by Bureau of Indian Standards (BIS), since the appellant do not possess ISI Certification - benefit under N/N. 08/2003- CE dated 01.03.2003 denied - HELD THAT:- There is a clear admission of Shri Manubhai Nanjibhai Dhola, Partner of the Appellant who confirmed that the product manufactured by them i.e. Water Turbine Pumps do not conform to the standard Specified under BIS i.e. they have not obtained ISI Certification for their product. According to Sr. No. (xl) of Annexure to Notification No. 08/2003- CE dated 01.03.2003 the benefit of said notification is not available to such pumps. Accordingly the appellant is not entitled for exemption Notification No. 08/2003- CE dated 01.03.2003 hence demand was correctly confirmed. Accordingly, the demand along with interest is upheld. Equal penalty imposed by the lower authority under section 11AC of the Central Excise Act, 1944 - HELD THAT:- The appellant has not been extended the option of reduced penalty of 25%. Accordingly, the penalty under Section 11 AC stands reduced to 25% subject to payment of duty and interest and 25% penalty within one month from the date of this order. Appeal allowed in part.
|