TMI Blog2017 (10) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... leared by availing exemption under N/N. 6/2000 dated 1.3.2000 - demand set aside - appeal allowed - decided in favor of appellant. - E/2896/2009-SM - A/56741/2017-SM[BR] - Dated:- 30-8-2017 - Mr. Ashok Jindal, Member (Judicial) Shri S. Sunil, Advocate, Shri Bhopal Singh, Advocate - for the appellant Shri G.R. Singh, A.R. - for the respondent ORDER Per: Ashok Jindal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. The matter was adjudicated, the demand was confirmed along with interest and penalty was also imposed. The said order was carried up to this Tribunal. This Tribunal remanded the matter back to the Commissioner for de novo adjudication. In de novo adjudication also, the demand of 8% of the value of exempted goods was confirmed. Again the matter was appealed before the ld. Commissioner wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order. 5. Heard both sides considered the submissions. 6. As a report have been asked from the Range Supdt. to verify the records of the appellant and after verification Range Supdt. gave report dated 26.4.2001, which is extracted hereunder: After a thorough examination into the matter I have come to the conclusion that separate Inventory and accounts of the receipt and u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red at Nil rate of duty in accordance to notification No.6/2000 dated 1.3.2000. Apart from above, this is state that the Inventory and account were not produced to me inspite of my several oral direction. So the Show Cause Notice in question was prepared and submitted to the Dy. Commissioner, Central Excise, Rampur for issue in order to safeguard Govt. Revenue . 7. The said report ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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