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2017 (9) TMI 1309 - AT - Central ExciseWaste and scrap arising in the course of manufacture of exempted goods - N/N. 89/95-CE dated-18/5/1995 - manufacture of Wagons - Held that: - the appellants are manufacturing dutiable as well as exempted railway wagons - It is clear from the wording of N/N. 89/95-CE that the exemption does not apply if the goods cleared from the factory are exempted goods and dutiable goods - Since in this case, the factory is producing both type of goods, the benefit of exemption is not available to the appellant. Penalty - Held that: - appellant were repeatedly told by the Department, still they were not maintaining any record nor following any excise procedures. The appellant’s plea that the issue involves interpretation of Notification is not correct as the wording of the notification is clear and unambiguous - penalty rightly imposed. Appeal dismissed - decided against appellant.
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