2004 (6) TMI 527

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....ppellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  We have considered the applications for condonation of delay of the appeals. After hearing both sides, we allow these applications. 2. The remaining applications seek waiver of pre-deposit and stay of recovery in respect of certain amounts of duty and penalty which are Rs.....

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....ccording to the appellants, the plastic sheets manufactured and captively consumed by them were also goods which could be cleared for home consumption and, therefore, they should be treated as final product for purposes of Notification Nos. 8/98-C.E. and 8/99-C.E. On this basis, ld. Consultant for the appellants claims that the benefit of the SSI exemption notification was available to them in res....

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....otification, the clearances of intermediate products shall not be deemed to be exempt under clause (c) of Para 4 ibid. The clearances of the plastic sheets (intermediate) in the instant case could not be deemed to be exempt as the final products were already exempt from payment of duty of excise and, therefore, the appellants were liable to pay duty on the intermediate product. In other words, the....