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2016 (7) TMI 634 - CESTAT NEW DELHI

2016 (7) TMI 634 - CESTAT NEW DELHI - 2016 (338) E.L.T. 306 (Tri. - Del.) - Manufacture - eligibility of notification Notification no. 23/2003-CE dated 31.02.2003 - concessional rate of duty - both the authorities have held that the activity of the appellant does not amount to manufacture - duty of excise demand - Held that:- Though the ld. Advocate for the appellant have contested that the activity adopted by them amounts to manufacture in terms of the law declared by the Tribunal in the case o .....

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the benefit of exemption notification, how the excise duty can be confirmed by applying the full rate of the same value of activity. Even as per the Revenue there is no manufacture and if that be so, no excise duty demand can stay. - E/2606/2007-EX(DB) - FINAL ORDER NO. 51836/2016-EX(DB) - Dated:- 6-5-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Ms. Neha Meena, Advocate for the Applicants Shri Sanjay Jain, DR for the Respondent ORDER After hearing both .....

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sioner for the manufacture of ingots out of the imported scrap. Lots of the segregated scrap was used by the appellant for manufacture of such ingots in their factory. However, a part of the segregated scrap was cleared by them in DTA on which they paid the concessional rate of duty as available in terms of notification no. 23/2003-CE dated 31.02.2003. 2. By entertaining view that the segregation of scrap does not amount to manufacture, Revenue was of the impression that the benefit of the notif .....

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entral Excise ₹ 1,48,287/- along with confirmation of interest and imposition of penalty of identical amount. The said confirmation of duty was on the ground that the appellants activity did not amount to manufacture and as such benefit of the concessional rate of duty in terms of notification no. 23/2003-CE was not available to them and such differential quantum of duty was arrived at by calculating the duty at full rate of 34.45% instead of the concessional rate of duty at 22.54%. 2. Th .....

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