TMI Blog2019 (9) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... n the physical verification report for registration vide F.no. RI Registration/AEW/07-08/Surat dated 30.08.2007 given by Superintendent Range-I Division-3, Surat-I to the Assistant Commissioner - The copy of the report was obtained by the appellant under RTI with a letter no. XIX/01/2011 dated 09/07/2019 almost after 8 years of filing the appeal. It is observed that this letter was not considered by the lower authorities as the same was neither presented nor available at the time of adjudication. Since, only on this letter, by verification report, the Superintendent has mentioned about availing the exemption notification no. 06/07-CE dated 01.03.2007, the appellant s submission is that there is no suppression of fact. Hence, the extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Sr. No. 193 of Notification no. 06/2002-C.E. dated 01.03.2002 and Sno. 5 of the list as specified under no. 3 of notification no. 06/2006-C.E. dated 01.03.2006) gives the description of machines as : (i) Drying Range (ii) Float Dryer (iii) Loop Dryer (iv) Drum Dryer (v) Jet Dryer (vi) Rapid Dryer It was further observed that the machine manufactured by the appellant namely Relax Drum Washer Machine is not covered under the notification. Therefore, they were not entitled for the exemption notification. Consequently, the demand of duty by denying the said exemption notification was raised. The adjudicating authority confirmed the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out against various parties. The similar issue came before this Tribunal in the case of Accurate Transheat Pvt. Ltd. vs CCE, Surat (supra) wherein this Tribunal vide order no. A/11173-11174/2018 dated 09.02.2018 allowed the appeal on limitations. 3. Shri S.K. Shukla, Ld. Supdt.(AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the following judgments: 1. CCE, Surat v/s Bhagyarekha Engineers P Ltd. 2014 (309) ELT 108 (Tri- Ahm.) 2. Shridhar Engineering v/s Commr. 2017 (347) ELT A67 (SC) 3. Shridhar Engineering v/s Commr. 2017 (354) ELT A199 (SC) 4. CCE, Chandigarh-I vs. Mahaan Dairies 2004 (166) ELT 23 (SC) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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