TMI Blog2017 (8) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... e cleared to M/s. Space Centre and M/s. Baba Atomic Research Centre in the case of DCW Ltd. [2008 (10) TMI 380 - MADRAS HIGH COURT], the jurisdictional High Court has considered that the said goods cannot fall under the category of exempted goods as provided in Rule 57CC(1) of the erstwhile CER, 1944 - appeal allowed - decided in favor of appellant. - E/241/2006 - 41001/2017 - Dated:- 15-6-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, the appellants are liable to pay 8% of sale price of such exempted. goods. The show cause notice proposed duty demand of ₹ 7,72,341/- along with interest and also proposing to impose penalty. After due process of law, the original authority dropped the demand of duty, however, imposed penalty of ₹ 25,000/- under Rule 173Q of the Central Excise Rules, 1944. On appeal by the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 16.3.95. As per this notification, the recipient is to pay the duty and the goods were cleared to the Heavy Vehicles Factory under the said notification cannot be considered as exempted products. The appellants are clearing only one type of products which are dutiable products and therefore the demand raised is unsustainable. He relied upon the judgment in the cases of Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon by the learned counsel for the appellant. In similar case, where the goods were cleared to M/s. Space Centre and M/s. Baba Atomic Research Centre in the case of DCW Ltd. (supra), the jurisdictional High Court has considered that the said goods cannot fall under the category of exempted goods as provided in Rule 57CC(1) of the erstwhile Central Excise Rules, 1944. 6. Following the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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