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M/s Anand Mincons Versus CCE, Delhi-II

2017 (6) TMI 751 - CESTAT NEW DELHI

Intermediate goods - N/N. 6/2002-CE dated 01.03.2002 - Held that: - In case of tax liability of intermediate products in a continuous product, it is for the Revenue to establish the marketability of such product. Though the product may not have been .....

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Excise duty is sought to be levied and collected - appeal allowed by way of remand. - Excise Appeal No.2782 of 2012 - A/53399/2017-EX[DB] - Dated:- 22-5-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Sh. Nav .....

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, Flexible Ducting, Lay Flat Tube Semi-Rigid Flexible Ducting and Parts falling under tariff heading 3917 of the Central Excise Tariff. The said product is eligible for exemption under Notification No.6/2002-CE dated 01.03.2002. The dispute in the pr .....

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dings were initiated against the appellant resulted in confirmation of Central Excise duty demand of ₹ 16,43,484/- for the period April 2002 to February, 2003. Penalty equal to the said duty were also imposed on the appellant in terms of Sectio .....

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d fabric is emerging in the continuous process and result in the final product as Lay Flat Tubing . PVC coated fabrics is an intermediate product with oil coated on both sides and the same is not known in the market as an item for sale and purchase. .....

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d fabric now subjected to levy. Ld. Counsel submitted that it is for Revenue to establish the marketability of the product and reliance placed on past import on some other products is not correct. 3. Ld. AR for the Revenue submitted that the lower au .....

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the lower authorities on such PVC coated fabric is correct. 4. We have heard both the sides and perused appeal records. Ld. Counsel for the appellant, with the help of flow chart and also technical literature, drew our attention to the process of ma .....

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as plastic sheets. In case of tax liability of intermediate products in a continuous product, it is for the Revenue to establish the marketability of such product. Though the product may not have been marketed by the appellant, the said product shoul .....

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