2001 (10) TMI 611

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....he Appellant. Shri M.M. Dubey, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appellant is a Small Scale Unit engaged in the manufacture of iron and steel product which are liable to Central Excise duty under chapter 72 of the Central Excise tariff. They were eligible for and availed of small scale exemption as permissible under Notification No. 16/97 dated 1-....

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....ntral Excise Rules were also imposed. The appeal filed against this order before the Commissioner of Central Excise (Appeals), Chandigarh was rejected under Order-in-Appeal No. 60/CE/CHD-1/2001, dated 30-1-2001. The present appeal before us challenges these orders. 2. When the matter came up for hearing on 12-10-2001, learned Counsel representing the appellant submitted that no duty evasio....

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....de and penalty imposed deserved to be set aside. As against this, learned DR pointed out that appellant were not entitled to duty exemption under Notification No. 16/97 and Modvat credit simultaneously. 3. The appellants could not, simultaneously, avail himself of Modvat credit on inputs and complete duty exemption under Notification No. 16/97. However, mere is no dispute that appellant di....