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2019 (5) TMI 578 - AT - Central ExciseSSI Exemption - exemption was denied on the ground that the appellant have not filed the declaration as required under notification no. 22/98-C.E. (N.T.) dated 04.06.1998 whereby exemption is granted from obtaining the registration - HELD THAT:- This notification grants exemption to an assessee from obtaining the registration if the goods manufactured is cleared under exemption or goods attract nil rate of duty. As regard Notification no. 08/2000-CE, nowhere the condition is provided that if the declaration under notification 22/98 is not filed, exempted under 08/2000 is not available. Therefore, the notification no 22/98-CE(N.T.) is an independent notification for a different purpose non filing the declaration under the said notification cannot disentitle the assessee from availing the exemption under notification 08/2000-C.E. The demand for the period 01/04/2000-31/08/2000, up to the aggregate value of 50 lakhs is not sustainable and the same is set aside. Demand on the value exceeding ₹ 50 lakhs is sustainable - However the appellant may be, given the cum-duty benefit and accordingly the demand on the value exceeding 50 lakhs be re-computed by the Adjudicating Authority by extending the benefit of cum duty price. Penalty on proprietor - HELD THAT:- It is a settled law that once the penalty on the proprietorship is imposed, no separate penalty on the proprietor can be imposed for the reason that proprietorship firm and proprietor is one and the same person. Accordingly, the penalty imposed on the proprietor under Rule 209A is set aside. Appeal disposed off by way of remand.
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