9911796707
TMI Blog2008 (1) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : S.L. Peeran, Member (J)]. - This revenue appeal arises from OIA No. 119/05 C.E. dated 19-5-05. The Commissioner (Appeals) has set aside the OIO No. 2/04 dated 30-7-04 on the ground that intermediate goods are not marketable and the assessee is eligible for the benefit of SSI Notification. However on time-bar, he has decided the same in favour of Revenue. The findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case on three parameters cited supra, I feel that the said Show Cause Notice was issued on 11-6-99 covering the period of 6 months from 11-12-98 to 11-6-99. In fact the demand appears to be made from 14-12-98 and as such the demand is well within time limit. However on the other two counts of marketability of intermediate goods i.e. HIP sheets and Entitlement of SSI benefits. I record my fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of SSI benefits:- During the relevant period i.e. 1998-99 for this commodity, two notifications were on statute wherein the appellants could exercise their option to avail any of the notification which is more beneficial to them. In the instant case Notification No. 5/98 dated 2-6-98 and Notification No. 8/98 dated 2-6-98 were available to this commodity. The appellants availed which ever benefici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They have only stated that the intermediate goods namely HIP Sheets are capable of being sold in the market but the revenue has not produced any proof of marketability. The Commissioner has also noted that the Revenue itself could not get the comparable price and has proceeded to value the goods on the basis of cost construction method, which itself shows that the goods are not sold in the market ..... X X X X Extracts X X X X X X X X Extracts X X X X
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