TMI Blog2007 (10) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... u/n 214/86 – no abetment by appellant - Appeal Nos. E/769 & 856/2000 - 1279-1280/2007 - Dated:- 9-10-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per : P. Karthikeyan, Member (T)].- M/s. Princess Polymers Private Limited (PPPL) and M/s. Ampol India (P) Ltd (Ampol) appellants herein are engaged in the manufacture and clearance of cushion gum, rubber sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensuing year. After due process of law, Commissioner found that in the year 1996-97 rubber gum of value Rs.1,14,000/- was cleared by Ampol to PPPL whereby the Ampol's clearances in 97-98 had attracted duty liability. PPPL was found to have abetted evasion of duty by Ampol. In the impugned order, the duty demand of Rs.8,20,225/- under Section 11 A(1) of the Central Excise Act read with Rule 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in 96-97 of Ampol was below the limit for availing exemption in 97-98. Therefore, their clearances during 97-98 were eligible for exemption. The demand was thus not sustainable. 3. It was submitted in the appeal that details of all clearances made along with invoices were furnished to the Department by Ampol periodically. When the required information was supplied Department could not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons are fulfilled the subject had to be allowed the benefit of the exemption Notification condoning the failure to follow the procedural conditions. In view of this binding ratio we find that the value of clearances of cushion gum after calendaring etc by Ampol need not be included in deciding the aggregate value under Notification No.4/97 as clearances under Notification No.214/86 are exempt. Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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