2004 (3) TMI 536

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....or the Appellant. Ms. Neeta Lal Butalia, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In these 3 appeals, filed by M/s. Kinjal Electricals Pvt. Ltd., the issue involved is whether they are eligible to avail of SSI Exemption in respect of some of the goods manufactured by them and pay duty at Tariff rate after availing Modvat credit in respect of other goods manufactu....

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....has not been reviewed or appealed against by the Commissioner; that they had submitted option-cum-classification declaration in April in the subsequent years 2000-01 and 2001-02 under similar Notifications 8/2000-C.E. and 8/2001-C.E.; that the Additional Commissioner is not empowered to pass Adjudication Order as the earlier declaration filed by them had not been reviewed. 3. On the other ....

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....ch no excise duty is payable for any other reason shall not be taken into account; that as the Appellants are now allowed by the Larger Bench to pay the Central Excise duty on certain goods the value of the clearances of such specified goods is required to be taken into account for the purpose of determining the aggregate value of the clearances for home consumption. 4. We have considered ....

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....Commissioner cannot have adjudicated the present matters as the earlier decision of the Asstt. Commissioner accepting their declaration to this effect was not reviewed or appealed against. The present matters are for the subsequent period as well as under a new notification issued in the year, 2000. The Revenue is within its right to issue the show cause notice, if there has been any non-levy or s....