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M/s. Samrat Plywood Ltd. Versus CCE-Chandigarh

2015 (12) TMI 799 - CESTAT NEW DELHI

Waiver of pre deposit - Whether the Melamine Formaldehyde Resins (MFR) and Phenol Cardanol Formaldehyde Resins (PCFR) which are made by the appellant for captive use in the manufacture of their final product are liable to duty or not - Held that:- identical issue was involved in the case of Archidply Industries Limited and Ors. Vs. CCE-Meerut-II and the Tribunal [2014 (8) TMI 499 - CESTAT NEW DELHI] had ordered pre-deposit of 50 per cent of the duty demand within normal limitation period. There .....

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Member (Technical) And Shri S.K. Mohanty, Member (Judicial) For the Petitioner : Shri R. Santhanam and Shri Ajay Jain, Advocate For the Respondent : Shri M.S. Negi, DR ORDER Per: Rakesh Kumar The appellant in their factory in Himachal Pradesh manufacture paper based decorative laminates falling under sub heading 48239019 of the Central Excise Tariff. The period of dispute in this case is from 1/10/2007 to 30/09/2012. During this period, the appellant were availing of full duty exemption under n .....

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3CE and are accordingly not eligible for duty exemption under this notification. Since the final product of the appellant was being cleared at nil rate of duty under notification no. 50/03CE., the captive consumption notification no. 67/95-CE is also of not applicable to the MFR and CPFR alleged to have been manufactured. It is on this basis that four show cause notices were issued for the period from 1/10/2007 to 31/3/2011, 1/4/2011 to 31/12/2011, 1/1/2012 to 16/3/2012 and 17/3/2012 to 30/09/20 .....

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440/- were confirmed along with interest, and penalty of equal amount under section 11AC was imposed on them. The duty demands mentioned above have been quantified after adjusting the CENVAT Credit which was available and the amount of ₹ 2,63,30,44/- confirmed is not of CENVAT Credit. Against the above order of the Commissioner, these appeals have been field along with stay application. 3. Heard both the sides in respect of the stay application. 4. Shri Ajay Jain, Advocate, ld. Counsel for .....

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has been disallowed by the Commissioner; that there is, thus, gross violation of the principles of natural justice and on this ground itself, the impugned order is not sustainable; and that there is absolutely no justification for treating the goods as marketable and there is also no evidence to prove that the plastic resins had come into existence. It was, therefore, pleaded that the appellant have strong prima facie case in their favour and hence, the requirement of pre-deposit of the duty de .....

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the drawl of sample in the test report supplied is mentioned as 7/4/2011, that he had sought clarification on this point from DGCEI-Ludhiana vide his letter dated 10/12/2013 and that the Joint Director, DGCEI Ludhiana has reported that the samples had been drawn on 7/4/2011 by following the prescribed procedure and it is these samples drawn on 7/4/2011 which had been tested by the chemical examiner who has reported the same to the plastic resins. Shri Negi, therefore, pleaded that there is no me .....

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