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2016 (7) TMI 81 - CESTAT AHMEDABAD

2016 (7) TMI 81 - CESTAT AHMEDABAD - TMI - Eligibility to the benefit of Notification No. 8/2003-CE dated 01.3.2003 - Held that:- The condition (iii) of Para 2 of the said Notification is very specific and the reason/cause behind its non-fulfilment, in our opinion, is irrelevant. Accordingly, we do not see any reason to interfere with the findings of the learned Commissioner (Appeals) confirming the duty and setting aside the penalty imposed as the appellant have simultaneously availed the exemp .....

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tock which remains unutilised up to the aggregate value of first clearance of Rs. One crore during the financial year 2006-07 as argued. - Decided against assessee - E/424/2008 - A/10484/2016 - Dated:- 27-4-2016 - Dr. D.M. Misra, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For Appellant (s) : None For Respondent (s) : Shri N. Satwani, Authorised Representative ORDER This appeal is filed against the Order-in-Appeal No. OIA-06/2008/COMMR-A-/RAJ dated 18.01.2008 passed by the Commissi .....

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e Revenue. 3. The brief facts of the case are that the appellant are engaged in the manufacture of PD Pumps falling under Chapter sub-heading 841311.00 of Central Excise Tariff Act, 1985. During the period July 2006 to October 2006, the appellant had availed benefit of SSI Exemption Notification No. 8/2003-CE dated 01.03.2003 on the aggregate value of clearance as existing Rs. One Crore, as stated in the said notification. However, during the period 01.08.2006 to 09.08.2006, the appellant had di .....

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4,000/- imposed under Rule 27 of the Central Excise Rules, 2002. Aggrieved by the said order, appellant filed an appeal before the Commissioner (Appeals), who in turn, modified the order by confirming the duty and setting aside the penalty imposed. Hence, the present appeal. 4. A short question involved for determination is: whether the appellant are eligible to the benefit of Notification No. 8/2003-CE dated 01.3.2003. The Commissioner (Appeals), after examining the provisions of the said Notif .....

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