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2018 (7) TMI 244 - AT - Central ExciseBenefit of N/N. 3/2004-CE dated 8.1.2004 - Clearance of Cement - The department was of the view that appellants are not eligible for the benefit of Notification and have mis-declared the clearances in their ER-1 returns - Held that:- The goods which are exempted as per the notification does not include cement. Therefore, this contention of the appellant that cement is impliedly exempted as per notification does not hold water - When the notification per se does not grant any exemption to cement, the certificate issued by the District Collector cannot exempt the goods from payment of duty - demand of duty with Interest upheld. Penalty u/s 11AC - Held that:- The appellant was under bonafide belief that the certificate was valid for claiming exemption - the major quantity of cement supplied in the exempted category are supplies to SEZ, by oversight the returns reflected that the clearances are made to SEZ. That this was not done with an intent to evade payment of duty - penalty not warranted. Appeal allowed in part.
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