TMI Blog2016 (10) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... led for benefit of exemption Notification No. 50/2003-CE ibid, the impugned orders demanding duty, interest and penalty deserves no merits - no demand sustainable against the appellants - appeal allowed - decided in favor of appellants. - Excise Appeal Nos. 55844 & 55845 of 2013 - Final Order No. A/61023-61024/2016-EX[DB] - Dated:- 4-8-2016 - Mr. Ashok Jindal, Member (Judicial) and B. Ravichand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for exemption under Notification No. 50/2003-CE dated 10.06.2003. In consequent to that, the proceedings were initiated against the appellants to demand duty on the clearance by denying the benefit of exemption for the period January 2007 to February 2008. Both the authorities below confirmed the demand of duty along with interest and equivalent penalty, earlier imposed. Aggrieved from the said o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eful consideration of the submissions made by both sides, we find that the demand in the impugned orders have been confirmed on the basis of denial of benefit of exemption Notification No. 50/2003-CE ibid. As this Tribunal has held that the appellants are entitled for benefit of exemption Notification No. 50/2003-CE ibid, the impugned orders deserve no merits and no demand is sustainable against t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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