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2016 (12) TMI 1050 - CESTAT CHENNAIDenial of exemption under N/N. 11/88-CE - The authority held that activity carried out by the appellant was manufacturing and to claim exemption on clearances to 100% EOU, it should have followed the conditions prescribed under Notification No. 11/88-CE strictly - the appellant was not registered although it was manufacturing twisted yarn of various counts and ID yarn of various colours and twisted yarn of polyester out of duty paid single yarn in various counts and cleared the same without payment of duty. No procedure of excise law was followed nor registration taken. Returns were also not filed. Held that: - The extent of examination done by the ld. Commissioner (Appeals) exhibits that he was quite aware of the matter in controversy before him and the manner and reasoning of his decision also exhibits his application of mind. He has held that when the manufacturing activity was carried out, the assesse ought to have fulfilled the conditions of the notification to avail benefit of law. That not being done, the exemption claimed in respect of clearances to 100% EOU was denied - For no good reasons stated in the grounds of appeal except bringing out a calculation of the clearances by the appellant, we agree with the finding and conclusion of the ld. Commissioner (Appeals)- appeal dismissed - decided against appellant-assessee.
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