TMI Blog2006 (12) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... -12-2006 - [Order]. - The appellant came before this forum against order dated 25-1-2005 passed by the ld. Commissioner (Appeal-II), Kolkata holding that the goods manufactured by the Appellant and covered by chapter SH No. 9305.00 did not call for exemption w.e.f. 1-4-2001 and duty liability at the appropriate rate during the period from 1-4-2001 to 30-9-2001 was leviable although such goods we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ures parts and accessories of arms and ammunitions governed by Chapter SH No. 9305.00 with other goods falling under Chapter 84 and 85 of schedule to Central Excise Tariff Act, 1985 and those were eligible for exemption while calculating the clearance. The Appellant also submitted that demand made by the show cause notice was barred by limitation and for such purpose neither any demand nor interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit duty amount of Rs. 1,78,288/- and when the assessee did not deposit such amount, a show cause notice was issued on 4-2-2002 proposing levy of duty of Rs. 1,78,288/-, penalty and interest. An order of adjudication was thereafter passed on 31-8-2004 levying duty demand of Rs. 1,44,532/- (Rupees One lakh Forty four thousand Five hundred Thirty two) with penalty of equal amount and interest. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either side, a cursory glance to the Notification No. 8/2001-C.E., dated 1-3-2001 read with Notification No. 47/2001-C.E., dated 1-10-2001 throws light that the goods in the annexure appended to the notification were exempt from clearance to the extent indicated in the table there under meant for home consumption from the extent of duty liability indicated in the table under that notice. It appear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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