2005 (2) TMI 640

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.... Shri P. Sreedharan, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - In this case, the Additional Commissioner of Central Excise confirmed a demand of Rs. 4,91,310/- together with interest on wooden furniture manufactured and cleared by the respondents herein during the period 1-4-1996 to 31-3-2000 and also imposed a penalty of amount equal to duty under S....

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....nd not handicrafts; the demand was upheld by the Commissioner (Appeals); the order of the Commissioner (Appeals) was set aside by the Tribunal vide Final Order No. 1652/2003, dated 4-12-2003 [2004 (165) E.L.T. 479 (Tri.)] as the bench was satisfied with reference to certificate issued by Kairali which is a unit of Handicrafts Development Corporation of Kerala Ltd. (a Kerala Government undertaking)....

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....ssessee produced the certificate issued by Kairali Depot, Kozhikode, to the effect that handicrafts are manufactured in the unit but such certificate has been discarded as not relied for the reason that it was not issued by a statutory authority. The certificate of Kairali has been accepted by the Tribunal in Final Order No. 1652/2003 dated 4-12-2003 to hold that items manufactured and cleared by ....