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2009 (6) TMI 490 - AT - Central ExciseSSI Exemption- The respondents M/s. Star Drive Bus Duct (P) Ltd. (SDBL) had manufactured and cleared bus ducts of varying capacities failing under Chapter Heading 8544 of the First Schedule to the CETA, 1985 without paying duty due on them during the period 1995-96 to June 2000. The respondents had also cleared scrap of aluminum, steel and copper without declaring the same in the classification list and without following other Central Excise formalities including payment of duty. A quantity of metal scrap was seized on 29-4-2000 and a quantity of bus ducts seized on 17-6-2000. Three trucks were also seized on 17-6-2000 as they were found laden with bus ducts found to have been cleared without payment of appropriate central excise duty due on them. Adjudicating a Show Cause Notice issued in this connection, the original authority found that the respondents had been clearing bus ducts bearing the brandname ‘STARDRIVE’ belonging to sister concern of the respondents M/s. Star Drive Engineers Pvt. Ltd. (SDEL). Held that- set aside the impugned order to the extent it relates to bus ducts and restore the order of the original authority. The appeal filed by the Revenue is allowed.
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