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Andhra Data Form (p) Ltd. Versus Commissioner of Central Excise, Customs and Service Tax Visakhapatnam-I

2015 (10) TMI 892 - CESTAT BANGALORE

Waiver of pre deposit - Denial fo SSi Exemption - whether the appellant was within his rights to raise alternative plea of classification issue of printed stationery as falling under Chapter 49, even though the said plea was not raised by them prior .....

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gs initiated against them, they were well within their rights to challenge the said classification when the proceedings were for differential demand, which was raised against them. As such, we agree with the learned Commissioner(Appeals) to that effe .....

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28233/2013-DB - Final Order No. 21900 / 2015 - Dated:- 10-9-2015 - Smt. Archana Wadhwa, Judicial Member and Shri Ashok Kumar Arya, Technical Member For the Petitioner : Shri G. Prabhakar Sastry, Advocate For the Respondent : Shri N. Jagdish, Superint .....

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er Chapter 49, attracting NIL rate of duty. They were also manufacturing computer stationery, which they were classifying under Chapter 48 and were clearing on payment of duty, after availing the SSI exemption benefit notification. 3. Revenue enterta .....

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took a plea that they were also clearing pre-printed stationery for LIC and other organizations on payment of duty which was wrong on their part inasmuch as the same was also classifiable under Chapter 49 and attracted NIL rate of duty. As such by ex .....

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on the ground that the appellant had raised the issue of classification only after the demand proceedings have been initiated against them and as such he would not go into the said issue. He accordingly confirmed the demand. 5. On appeal, Commission .....

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authority. However, he set aside the penalty imposed upon the assessee. 6. As such, we find that the sole issue required to be decided is as to whether the appellant was within his rights to raise alternative plea of classification issue of printed .....

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