TMI Blog2018 (4) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of duty after 2.4.1986 cannot sustain and requires to be set aside - appeal allowed in part. - E/630/2010 - Final Order No. 40417/2018 - Dated:- 13-2-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Kannan, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent Per Bench The appellant is engaged in manufacture of HDPE fabrics and sacks out of HDPE tapes produced from HDPE granules. The HDPE tapes captively consumed in the manufacture of HDPE fabrics fall under Chapter 39 of CETA, 1985. The appellants availed the exemption under Notification No.221/86-CE dated 2.4.1986 on the captively consumed HDPE tapes. A show cause notice was issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot claimed the same. He relied upon the decision in the case of Share Medical Care Vs. Union of India 2007 (209) ELT 321 (SC) to argue that if the assessee is entitled to the benefit of the exemption notification which gives him greater relief and if the appellant does not claim refund under a particular notification at initial stage, the appellant is not barred or estopped from claiming such benefit at a later stage. It is also fairly conceded by the ld. counsel that since the Notification No. 217/86 which came into existence only on 2.4.1986, the appellant would be liable to pay duty for a short-period of 32 days prior to 2.4.1986. 3. The Id. AR Shri S. Govindarajan reiterated the findings in the impugned order. 4. Heard both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Goods classifiable under any headings of Chapters 28, 29, 30, 32, 33, 34, 35, 36, 37, 38, 39, 40, 48, 70, 72, 73, 74, 75, 76, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95 or 96 (other than those falling under Headings Nos. 36.03 or 37.05) of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). Goods classifiable under any headings of Chapters 28, 29, 30, 32, 33, 34, 35, 36, 37, 38, 39, 40. 70, 72, 73, 74, 75, 76, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95 or 96 (other than those falling under heading Nos. 36.03 or 37.05) of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 7. The description of inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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