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2015 (4) TMI 1027 - CESTAT NEW DELHI

2015 (4) TMI 1027 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - exemption under notification no. 214/86-CE - Held that:- Appellant manufacture rubber compound on job work basis for M/s Birla Tyres, Haridwar, out of the raw materials received by them and were availing the exemption under notification no. 214/86-CE. This exemption notification is available to the job worker on the basis of a declaration made by him that the goods manufactured by him and cleared to the principal manufacture wo .....

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tion notification no. 214/86 and as such do not have prima facie case in their favour. - Partial stay granted. - Excise Stay Application E/Stay/54624/2014 & Excise Appeal No. E/54076/2014-Ex[DB] - Stay Order No. 51477 /2015 - Dated:- 21-4-2015 - Mr. Rakesh Kumar, Member (Technical) And Mr. S. K. Mohanty, Member (Judicial) None for the Appellants For the Respondent : Mr. R K Grover ORDER Per Rakesh Kumar (for the Bench): The appellant are manufacturer of rubber compound, cushion gum, vulcanizing .....

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tion under notification no. 214/86-CE. M/s Birla Tyres, however, were using the rubber compound for manufacture of the finished products which were being cleared at nil rate of duty under notification no. 50/03-CE. The point of dispute in this case is as to whether in these circumstances, the appellant would be liable to pay duty on the consignments of rubber compound cleared by them to M/s Birla Tyres. The Department was of the view that since M/s Birla Tyres were using the rubber compound in m .....

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m under Rule 26. Against this order of the Commissioner, this appeal has been filed along with stay application. 2. None appeared for the appellant. Since a notice had been issued to the appellant well in time, and in spite of this none representing the appellant has appeared and it is seen that on earlier occasions also, whenever this matter had been fixed for hearing, none representing the appellant had appeared, in accordance with Rule 21 of the CESTAT procedure Rules, the stay application is .....

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