Exemption for hot rolled pattas and pattis applies where goods are cleared without cold rolling, defeating duty and penalty.

Hot rolled pattas and pattis cleared without undergoing cold rolling were covered by the exemption under Notification No. 12/2012-CE, because the entry applied to pattis and pattas subjected to any process other than cold rolling. The Tribunal relied on its earlier decision and the Board's clarification to hold that processes up to the stage of cold rolling fall within the exemption, and the benefit could not be denied merely because no further process was undertaken before clearance. On that basis, the duty demand and penalty could not survive.

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Issues: Whether hot rolled patta patti cleared without undergoing cold rolling was eligible for exemption under Notification No. 12/2012-CE dated 17.03.2012, and whether the consequent demand and penalty could be sustained.

Analysis: The exemption entry covered pattis and pattas when subjected to any process other than cold rolling. The Tribunal noted that the relevant goods were hot rolled pattas and pattis and that they did not undergo cold rolling before clearance. Relying on its earlier decision and the Board's clarification, it held that all processes prior to the stage of cold rolling fall within the exemption, and that the benefit could not be denied merely because no further process was undertaken before clearance.

Conclusion: The exemption was held admissible and the demand of duty and penalty could not survive.

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