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2016 (8) TMI 978 - CESTAT NEW DELHI

2016 (8) TMI 978 - CESTAT NEW DELHI - TMI - Period of limitation - Demand - Woven Fabrics HDPE/PP strips captively consumed - final product was exempted - availed small scale exemption Notification No. 8/98 - Held that:- the appellants availed the benefit of small scale exemption notification with the due knowledge and permission of their Jurisdictional Central Excise Authorities, who are expected to know about the fact that the emergence of HDPE/PP strips is an inevitable fact for the manufactu .....

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evade duty, if any.Therefore, the demand is hit by bar of limitation and set aside. - Decided in favour of assessee - E/1340 and 1341/2008-EX[DB] - Final Order No. 52016-52017/2016 - Dated:- 31-5-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri V.R. Sethi, Advocate for the appellant Shri S. Nanthuk, JCDR for the respondent. ORDER Both the appeals are being disposed off by a common order arising out of the same order of the authorities below. 2. The a .....

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at since HDPE/PP strips are identifiable, marketable excisable goods and inasmuch as the appellants final product was exempted, they are required to pay duty on the strips. Accordingly, proceedings were initiated against them by way of issuance of show cause notice dated 7/12/2001 raising demand of ₹ 2,72,219/- for the period 1998-99. The appellant during the course of adjudication took a categorical stand that they are not clearing HDPE/PP strips, which are being only used by them captive .....

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g Authority was upheld by Commissioner (Appeals). 5. Hence, the present appeal. 6. Ld. Advocate has drawn our attention to the Tribunal s decision in the case of Modern Extrusion Vs. CCE, Belgaum - 2007 (79) RLT 826 (CESTAT-Ban.) wherein under similar facts and circumstances, it was held that HDPE strips cleared to job workers for manufacture of fabrics are not excluded from the scope of exemption as such clearances are not for home consumption. It is the contention of the appellant that inasmuc .....

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Authorities. 7. Ld. Advocate also submits that in case they were required to pay the duty on the strips, they were entitled to the benefit of duty paid on the inputs, i.e., granules. Inasmuch as the granules attracted higher rate of duty, i.e., 24% ad-valorem, as against the duty required to be paid by them on strips, i.e., at the rate of 13%, there was no motive for them to evade duty on the strips. As such he submits that the demand having been raised by invoking the longer period of limitati .....

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