TMI Blog2007 (1) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... 22/2005-NB(SM) - Final Order Nos. 64-65/2007-SM(BR)(PB), - Dated:- 2-1-2007 - [Order]. - Common issue is involved in these appeals, therefore, are being taken up together. 2.The appellant filed these appeals against impugned order whereby demand was confirmed after denying the small scale exemption notification and penalties were imposed. 3.The appellants are engaged in the manufacture of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... simultaneously the benefit of SSI notification and availed credit in respect of other goods. In these circumstances, I find no infirmity in the impugned order whereby benefit of small scale exemption notification was denied. 4.The contention of the appellant is that the duty was demanded after taking into consideration the value of clearance and benefit of cum-duty price was not allowed. The con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication simultaneously in respect of same goods and clear the goods on payment of duty after availing the benefit of Modvat credit, therefore, the appellants are not liable for any penal action. 6.I find that the Hon'ble Supreme Court in the case of Ramesh Foods overruled the decision of the Tribunal in the case of Faridabad Tools Pvt. Ltd. The Tribunal in the case of Faridabad Tools (supra) hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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