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Commissioner of Central Excise, Lucknow Versus M/s Kanodia Polychem (P) Ltd.

2016 (11) TMI 1208 - CESTAT ALLAHABAD

SSI Exemption - Benefit of N/N. .9/2003-CE dt. 01.03.2003 - condition in notification to avail benefit - Held that: - the appellant have availed exemption on the clearance of the un-branded goods and have paid full rate of duty on clearance of branded goods, we hold that the appellant have not violated the provisions of Notification No.9/2003-CE dt. 01.03.2003. Accordingly, we hold that the appellant is entitled to exemption benefit under the provisions of Notification No.9/2003-CE dt. 01.03.200 .....

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nd Service Tax, Lucknow. 2.1 The brief facts are that on scrutiny of ER I returns for the period July 2002 to September 2003, October to December 2003, January to March 2004 and April 2004 to March 2005, it was noticed that the assessees firm besides clearing the goods on payment of duty at concessional rate at 9.6% Adv. by availing the benefit of Notification No.9/2003-CE dt. 01.03.2003, have also cleared the goods at normal rate of duty that is 16% Adv., it appeared to Revenue that for availin .....

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) of Notification No.9/2003-CE dt. 01.03.2003 and accordingly, differential duty was demanded. The respondent assessee contested the SCN, they have rightly availed the benefit of Notification No.9/2003-CE dt. 01.03.2003 and have simultaneously cleared the goods under the brand name of the buyers at normal rate. The said fact was in the knowledge of the Revenue as declaration was made under Rule 173B of CER, 1944 and quarterly returns filed from time to time and the correspondence made with the r .....

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CER 2002. 2.3 Being aggrieved, the appellant preferred appeal before ld. Commissioner (Appeals) who vide the impugned order was pleased to allow the appeal and setting aside the order-in-original observing that there is no contravention of the provisions of Notification No.9/2003-CE dt. 01.03.2003. Although, the appellant assessee failed to file declaration as required under Notification No.9/2003-CE dt. 01.03.2003, but the omission on the part of the assessee cannot be considered fatal for avai .....

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