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N. Sundar Versus Commissioner of Central Excise, Madurai

2015 (10) TMI 1148 - CESTAT CHENNAI

Waiver of pre deposit - SSI exemption - Held that:- Appellant is eligible for SSI exemption for CNSL falling under Chapter Heading No.13021920. On a perusal of the TRU letter no.334/3/2006, dated 01.03.2006 (unsigned website copy), the Board has issu .....

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ption under Heading No. 0902. Hence, the appellant prima facie , has made a case for waiver of pre-deposit of duty, interest and penalty. Accordingly, the pre-deposit the entire amount duty, interest and penalty is waived and stay recovery thereof ti .....

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ran, AC (AR) ORDER Per: R Periasami: The appellant is engaged in the manufacture of Cashew Shell Liquid ("CNSL" in short) failing under Chapter Heading No.13021920 of the Central Excise Tariff Act, 1985. Appellant is registered with the Cen .....

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. 2.Learned consultant on behalf of the appellant submits that the period involved in this case relates to Apr.'12 and Feb.'13. He further submits that during the relevant period, they are eligible under the SSI exemption Notification No.8/20 .....

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further submits that they are rightly eligible for SSI exemption and they are not required to pay concessional rate of duty under Notification No.16/2012. 3.The learned Authorised Representative on behalf of the Revenue reiterates the findings of the .....

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y denied the exemption. 4.After hearing both sides, we find that the appellant is eligible for SSI exemption for CNSL falling under Chapter Heading No.13021920. On a perusal of the TRU letter no.334/3/2006, dated 01.03.2006 (unsigned website copy), t .....

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