2000 (6) TMI 609

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..... per : J.H. Joglekar, Member (T)]. - Vide letter dated 2-6-1998, the appellants requested for disposal on merits. We proceeded to do so after hearing Shri Deepak Kumar for the Revenue. 2. The appellants filed classification list claiming exemption under Notification No. 175/86, dated 1-3-1986. The Asstt. Commissioner directed provisional assessment on the ground that the assessee had not f .....

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..... ion of SSI certificate was not necessary. He also observed that the filing of the improper declaration was not material. On these observations, he set aside the order demanding duty. He reduced the penalty but maintained the remainder on the observation that the penalty was leviable for non filing of the declaration and consequent violation of the licensing rule. The present appeal is against the .....

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..... uty attracted without the benefit of notification. Each clearance made by the assessee was unauthorised and was capable of being open to separate penalty. On the finding of the Commissioner that in the absence of the SSI registration certificate also the assessee is qualified for the benefit, the demand for duty was correctly set aside. In spite of the reduction, we find that for their deliberate .....

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