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TMI Blog2018 (8) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri B. Venugopal, Advocate for the Appellant. Shri P.S. Reddy, Assistant Commissioner (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. 30/2009 (H-III) CE dated 09.09.2009. 2. The relevant facts that arise for consideration, after filtering out of unnecessary details are the appellant herein are engaged in the manufacture of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the amounts already deposited by the appellant. On an appeal against such an order, the First Appellate Authority has set aside the penalty imposed but upheld the demand of duty and interest. 3. Learned Counsel appearing for the appellant after taking Bench through the entire case records, submits that in terms of Rule 3 of the said Rules, appellant made an application to the Jurisdictional Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 75) ELT 65] and affirmed by the Apex Court [2003 (152) ELT 36]. It is his further submission that in the case in hand, there is no dispute that appellant has followed the procedure prescribed under Rule and not used for goods anything else only for the purpose. Hence, demand can be raised along with interest. 4. Learned Departmental Representative reiterates the findings of the Lower Authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As regards the second point made by the Learned Counsel in our view, the benefit of notification if it is not available at the first instant following the procedures laid down in the said Rules, will not entitle the appellant herein the exemption of the duty paid on CRCA sheets. 7. In our considered view, the impugned order of the First Appellate Authority is correct and legal and does not suff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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