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2017 (7) TMI 515 - AT - Central ExciseManufacture of imitation jewellery - It was alleged that appellant failed to get registered with Central Excise Department and follow Central Excise procedures in spite of having been engaged in the manufacture of dutiable goods viz. Imitation Jewellery - effects of amendment - validity of SCN - Held that: - the amendment that was brought in as on 13.05.2005 by insertion of words of base metal, whether or not plated with precious metal was not applicable for the clearance of chains of base metal on which there was no plating with precious metal for the period prior to 13.05.2005 therefore the demand for the period prior to 13.05.2005 is not sustainable - for the period from 13.05.2005 to 10.10.2005 neither the said Show Cause Notice nor the findings by Original Authority could establish that the chains of base metal on which there was no plating with precious metal and for which duty was demanded and confirmed were capable of being any small object of personal adornment. Therefore, the said Show Cause Notice even for the period 13.05.2005 to 10.10.2005 is not sustainable - appeal allowed - decided in favor of appellant.
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