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2002 (4) TMI 161

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....oated/laminated with preparation of low density polyethylene falling under sub-heading 5903.90 of the CETA and are not availing the facility of Modvat scheme. They had cleared fabrics at Nil rate of basic duty and additional excise duty w.e.f. 1-4-1995 up to exemption limit of Rs. 30 lakhs in terms of Notification No. 1/93 as amended by 75/95, dated 24-3-95. They were served with two show cause notices indicating that SSI exemption is applicable to BED only and not to AED and directed them to pay AED for clearing fabrics during the period Nov., 1996 to March, 1997 and April, 1997 to June, 1997. The penalty was also proposed to be imposed. The appellants contested the correctness of those notices mainly on the ground that the SSI exemption N....

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.... construed as comprehending also special duty of excise of additional duty of excise merely because source of power under which exemption issued is Rule 8(1) of the Central Excise Rules. In case exemption is for special excise duty or additional duty of excise, the recital of the source of power in the exemption notification would invariably be Rule 8(1) but read with relevant the relevant provision of statute levying special duty of excise; or additional duty of excise, as the case may be". 4. In the instant case, Notification No. 1/93-C.E., dated 28-2-93 had been issued only under Section 5A of the Central Excise Act, without having reference to the additional duty of excise leviable under Section 3 of Additional Duties of Excise (Goods ....