TMI Blog2019 (5) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... otification for a different purpose non filing the declaration under the said notification cannot disentitle the assessee from availing the exemption under notification 08/2000-C.E. The demand for the period 01/04/2000-31/08/2000, up to the aggregate value of 50 lakhs is not sustainable and the same is set aside. Demand on the value exceeding ₹ 50 lakhs is sustainable - However the appellant may be, given the cum-duty benefit and accordingly the demand on the value exceeding 50 lakhs be re-computed by the Adjudicating Authority by extending the benefit of cum duty price. Penalty on proprietor - HELD THAT:- It is a settled law that once the penalty on the proprietorship is imposed, no separate penalty on the proprietor can be imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2000-CE nowhere put the condition that if the declaration under notification 22/98 is not filed, exemption under 08/2000 is not available. He placed reliance on the following judgments: 1. Shri Krishna Bearings Industries vs. Commr. of Central Excise 2018 (364) E.L.T. 1037 (Tri- Mumbai) 2. Forging Machinery Manufacturing Co. Vs. CCE ST Jalandhar 2018 (364) E.L.T. 208(Tri Chan.) 3. H.P. Agro Industries Corpn. Vs. Commr of C. Ex., Jalandhar 2018 (362) E.L.T. 143 (tri- Chand.) 4. Chakan Soaps Chemicals P Ltd. vs. Commr. of C. Ex. 2014 (307) E.L.T. 911 (tri- Mumbai) 5. Technocrats Engineering Co. Vs. Commissioner of C. Ex., Mumbai-ii 2001 (137) E.L.T 459 (Tri-Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Commr. of C.Ex., Lucknow vs. Vinayak Drawings 2011 (268) E.L.T. 410 (Tri- Del.). 4. We have carefully considered the submission made by both the sides and perused the record. We find that the only reason for denying the exemption under notification no. 08/2000-CE dated 01/03/2000 by the Revenue is that the appellant had not filed declaration under notification 22/98-CE (NT). On going through the notification 22/98-C.E. (N.T.), we find that this notification grants exemption to an assessee from obtaining the registration if the goods manufactured is cleared under exemption or goods attract nil rate of duty. As regard Notification no. 08/2000-CE, nowhere the condition is provided that if the declaration under no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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