TMI Blog2018 (7) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured. Thus, the duty demand for the removal of manufactured goods is not tenable - appeal allowed - decided in favor of appellant. - APPEAL No. E/54761/2014-EX[SM] - A/71063/2018-SM[BR] - Dated:- 20-3-2018 - Mr. Anil Choudhary, Member (Judicial) Shri Rajesh Chhibber (Advocate) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil Chou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they have cleared inputs as such, but erroneously shown in the ER-I returns instead of ER-6 (for declaring the clearance of inputs as such on annual basis). They also furnished details of purchase and sale without payment of duty, due to exempted goods being mainly reclaimed rubber, 2.75x18 Tubes, Nylon Fabric, Zinc Oxide. The appellant also enclosed photocopies of the invoices of purchase of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid or exempted reclaimed rubber to correlate the quantity of reclaimed rubber cleared without payment of applicable Central Excise duty. Accordingly, the explanation was held, not acceptable. Regarding other goods without payment of duty, it was observed that appellant did not file any explanation. Accordingly, the duty was confirmed with equal amount of penalty under Rule 25 read with Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where inputs removed as such, which have not been found to be untrue. Hence the court below have erred in confirming the demand of duty alleging manufacture, under the admitted fact that the appellant is a manufacturer of Tyre and Tubes of Cycle, Motorcycle, Car, Agriculture Tyre and also clearance of rubber scrap. Admittedly the appellant is not a manufacturer of reclaimed rubber, 2.75x18 Tubes, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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