2001 (5) TMI 234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Smt. Radha Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The appellant is engaged in manufacture of compound rubber falling under Chapter 40 of the Schedule of Central Excise Tariff Act. The appellant claimed exemption for the compound rubber under Notification No. 152/87, dated 25-5-1987. The Assistant Commissioner who adjudicated the proceeding ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....accepting the contention of the party and on which no appeal has been filed. He submitted that in the circumstances there was no justification to pass an order confirming the demand since the product is one and the same. Apart from this, he submitted that the issue with reference to the exemption has already been considered by the Tribunal in a series of cases including in the case of Umbergaon Ru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red to the decision of the Tribunal in Sonic Band International - 1999 (109) E.L.T. 524 (Tribunal), wherein it was held that an exemption can be claimed at any stage and cannot be denied as an afterthought. He relied upon the decision of Supreme Court in the case of Commissioner of Income Tax v. Mahendra Mills and Others, 2000 (243) ITR 56 (SC), in support of his contention that SSI exemption is a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emption before the authorities below and for the first time claim was made before the Tribunal. 4. We have carefully considered the matter. We find that the appellant has placed decision of the Tribunal in the case of Umbergaon (supra) before the authorities below on the ground that decision is squarely applicable. The Commissioner (Appeals) has not given any cogent reason why the said dec....