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TMI Blog2024 (11) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 12/2012-serial No. 203) in respect of final product namely Pattis and Pattas. The revenue's case is that this exemption is not available to the assessee on the ground that as per the description of goods the Pattis and Pattas when subjected to any process other than cold rolling, therefore, in order to be eligible for exemption the Pattis and Pattas manufactured by the appellant must undergo any process other than cold rolling. Since no further process was carried the exemption is not available to the Pattis and Pattas in the case of assessee. 2. Shri Nirav Shah learned counsel appearing on behalf of the assessee at the outset, submits that very same issue has been considered by this Tribunal in the case of Multi Metal Industries v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or heading or sub heading or tariff item Description of goods Rate of duty 203 7219 or 7220 Pattis and pattas when subjected to any process other than cold rolling Nil 4.1 From the above Notification particularly the Sr. No. 203 which provides the exemption to Pattas and Pattis subject to any process other than cold rolling which means if the Patta or Patti are cleared which has not undergone the process of cold rolling , the same goods are covered under exemption Sr. No 203 subject to falling under Chapter heading 7219 or 7220. In the present case the goods in question is hot rolled Patta or Patti falling under Chapter 72201290. The hot rolled Pattas and Pattis are undisputedly does not undergo the process of cold rolling therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter hot rolling process. The zone also 11 referred to the relevant part of the letter of J.S (TRU-I) vide F.No. B/31/8/94-TRU dated 4-5- 1994 which is reproduced below - " Thus, all stages prior to the stage of cold rolling have been exempted from excise duty. This would cover hot rolling of pattas and patties processes such as annealing, pickling etc." The zone was of the view that the exemption covers only processes such as annealing, pickling etc carried on hot rolled SS flats. Had the intention been to exempt hot rolling process too, then it could have been clearly mentioned along with annealing and pickling. Discussion & Decision The conference examined the tariff heading involved, exemption notification and the clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.4 As regard the partner's appeal, we agree with the submission of learned counsel that where there is a case against the partnership firm, no separate penalty on the partner cannot be imposed for the reason that the partnership firm is consisting of partners, therefore, imposing separate penalty on the partners will be double jeopardy on the same partner. This has been settled by the Hon'ble Gujarat High Court that separate penalty on the partner cannot be imposed in case of Praveen N shah (Supra). Moreover, since the appellant firm is eligible for exemption notification, there is no question of penalty. 4.5 As per the above discussion and finding, we are of the considered view that the appellant are legally eligible for exemption No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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