2017 (2) TMI 1032

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..... handra M/s Alfa Auto Industries (P) Ltd., Malerkotla Road, Ahmedgarh is engaged in the manufacture of Auto parts & Tractors Parts. During the year 2003-2004 and 2004-2005, the party availed exemption under Notification No. 9/2003-CE dt. 01.03.2003. On Scrutiny of their' records, it was observed that the party was supplying Tractor Parts manufactured by them mainly to Original Equipment Manufactur .....

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..... respect of SCN dt. 27.04.2005 and penalty of Rs. 2,58,598/- under Rule 15 of the Central Excise Rules 2002 in respect of SCN dt. 12.07.2005. In appeal, the ld. Commissioner (Appeals) upheld the demand in respect of branding of scrap but dropped the demand in respect of suppliers to OEM. Aggrieved by the same, Department has filed this appeal. 3. The issue which is to be decided here is whether Tr .....

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..... 1994 in pursuance of Hon'ble Supreme Court decision in the case of Kohinoor Elastics Pvt. Ltd. Vs. C.C.E, Indore - 2005 (188) E.L.T. 3 (S.C.). We find that Ld. Commissioner (Appeals) has heavily relied upon the ratio decidendi in the Hon'ble Supreme Court judgment in the case of Kohinoor Elastics Pvt. Ltd. (supra). Since the Revenue's grounds of appeal are based on non-applicability of the judgmen .....

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