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2016 (12) TMI 24 - CESTAT NEW DELHI

2016 (12) TMI 24 - CESTAT NEW DELHI - TMI - Eligibility of exemption under N/N. 10/96-CE dated 23.07.1996 - manufacture of PVC footwear - EVA blanded compound arising at intermediate stage - whether the denial of exemption on the ground that EVA compound made in one premises is cleared to another premises which is a different factory, justified? - Held that: - We find the department contested the impugned order only on the ground that the premises are separated by quite some distance and as such .....

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wear in another premises, both belonging to the same respondent-assessee. In such situation, we find no justification to deny the exemption in the absence of evidence to the effect that both are to be treated as separate factory - appeal dismissed - decided against Revenue. - Excise Appeal No. 2755 of 2009 - Final Order No. 54592/2016 - Dated:- 28-10-2016 - (Dr.) Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Present for the Revenue: Sh. G. R. Singh, AR Present for the Re .....

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ue that EVA blanded compound arising at intermediate stage was not eligible for exemption in terms of Notification No. 10/96-CE dated 23.07.1996. The ground of denial of exemption is that EVA compound made in one premises is cleared to another premises which is a different factory. The original authority confirmed a duty demand of ₹ 24,60,260/- and imposed equal amount of penalty. He also ordered confiscation of seized goods with an option to redeem the same on payment of fine. On appeal, .....

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