2004 (11) TMI 346

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.... R.B. Pardesi, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].  The appellants are engaged in the manufacture of motor vehicle parts, engine parts, electric motor parts and during the relevant period they were availing the benefit of SSI exemption in terms of Notification No. 9/98, dated 2-6-98 and Notification No. 9/99 dated 28-2-99. The revenue's case against the ap....

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....ture of components of parts of any machinery and are cleared for use as original equipment. The demand was also set assailed on the point of limitation. 2. The above contentions of the appellants were not accepted by the original adjudicating authority who confirmed the demand of duty of Rs. 55,004/- and also imposed personal penalty of equal amount under the provisions of Section 11AC. In....

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....e of another machinery or equipment the exemption shall not be denied. The conditions attached to the said clause is that the assessee should follow the procedure laid down in Chapter X of the Central Excise Rules, 1944. However, as per proviso to the said clause 4(a) the manufacturers, whose aggregate value of clearances for home consumption of such specified goods for use as original equipment h....

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....in the nature of an intimation to the revenue, as regards the total clearances and the use of the goods as original equipment. There being no doubt about the two aspects, the appellants should not be denied the benefits. 6. In any case, we find that the demand in question is also barred by limitation, notice having been raised after a period of six months from the relevant date. The appell....