TMI Blog2017 (9) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... any excise procedures. The appellant’s plea that the issue involves interpretation of Notification is not correct as the wording of the notification is clear and unambiguous - penalty rightly imposed. Appeal dismissed - decided against appellant. - Eccise Appeal No.1002-1003/2011 - F/O-75575-75576/2017 - Dated:- 20-3-2017 - Shri (Dr.) Satish Chandra, President And Shri Devender Singh, Member (Technical) Sri N. K. Chowdhury, Advocate for the Appellant (s) Sri S. Dasgupta, D.C. (A.R.) for the Respondent (s) ORDER Per: Shri Devender Singh Brief facts of the case are that the appellants are engaged in the manufacture of Railway Wagons. The Railway wagons are mainly supplied to the Indian Railways and are exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Railway wagons. Hence, the appellant is engaged in manufacture of exempted goods as well as dutiable goods. Just because the dutiable goods were not manufactured in a particular period, would not make them eligible for the Notification. He also pointed out that the decision of the Tribunal in the appellant s own case in 2008 (223) ELT 595 has been reversed by the Hon ble Kolkata High Court and was therefore not relevant. 4. Heard the parties and perused the record. 5. We find that waste and scrap arising during the course of manufacture are exempted from payment of duty in terms of Notification No. 89/95-CE dated-18/5/1995. However, this exemption is subject to the following condition: Provided that nothing contained in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f notification 89/95-CE that the exemption does not apply if the goods cleared from the factory are exempted goods and dutiable goods. Since in this case, the factory is producing both type of goods, the benefit of exemption is not available to the appellant. As for the penalty, Ld. Appellate Authority has reduced the penalty to 50%. We find that appellant were repeatedly told by the Department, still they were not maintaining any record nor following any excise procedures. The appellant s plea that the issue involves interpretation of Notification is not correct as the wording of the notification is clear and unambiguous .Hence, the case laws cited by appellant are also not applicable. In the circumstance, the penalty is rightly imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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