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M/s. Rosana Tools & Others Versus Commissioner of Central Excise, Mumbai-I

2016 (1) TMI 839 - CESTAT MUMBAI

Improper availment of benefit of small scale exemption under notification no. 8/98 dated 2nd June, 1998 - demand and interest thereof along with penalties imposed - whether the lower authorities were correct in including an amount received by the appellant for discharge of duty liability on the allegation that the said amount was received for manufacturing activity or otherwise? - Held that:- On perusal of the invoices, it transpires that the main appellant had in few invoices rectified the MS p .....

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reconditioning of old used dies and machinery metal part we hold that the amounts on which duty liability is confirmed along with interest is incorrect and should not have been included for discharge of duty liability as the said amount is not for any manufacturing activity. Since we are setting aside the demand of the duty liability, question of interest and penalty on both the appellants does not arise. - APPEAL No. E/3690, 3691/05-Mum - A/85153-85154/16/EB - Dated:- 3-12-2015 - Mr. M.V. Ravin .....

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n appellant) and interest thereof along with penalties and penalty imposed on Shri Paul DSouza. The said confirmation of demand with duty liability of interest arose on the ground that the main appellant had improperly availed the benefit of small scale exemption under notification no. 8/98 dated 2nd June, 1998. It is the case of the revenue that main appellant had not declared their correct assessable value and claimed that additional amount received by them was for repairing and reconditionin .....

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s blocks, cutting dies and moulds as sent by their customers and charge separately as labor charges which are exempted and cannot be considered as an amount received for manufacturing activity. It is his submission that the first round of litigation this bench vide order no. A/74-75/WZB/2004/C-II dated 22.04.2003, remanded the matter back for reconsideration as to ascertain where the main appellant was correct in claiming the amounts received were for repair charges or otherwise. He would submit .....

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n opportunity to produce evidence before the adjudicating authority, the main appellant did not do so. 6. We have considered the submissions made by both sides and perused the records. 7. On perusal of records, it transpires that the issue involved is whether the lower authorities were correct in including an amount received by the appellant for discharge of duty liability on the allegation that the said amount was received for manufacturing activity or otherwise. 8. Undisputedly, the main appel .....

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