2005 (10) TMI 401

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....he Appellant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides in this matter. 2. The appellant is an assessee, who for the purpose of manufacturing of Gelatine purchased animal bones and Hydro Chloric Acid from the market. The Hydro Chloric Acid is duty paid and the appellant took credit of such duty under the Central Exci....

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....pter 22 or Heading 23.02 of the CETA, 1985 attracting nill rate of duty. During the period September, 1996 to December, 2003 credit on acid was availed for payment of duty on Gelatine. On 4-4-1997 a Show Cause Notice issued calling upon the appellant to show cause as to why an amount of Rs. 30,54,344/- should not be recovered for the period September, 1996 to February, 1997 and penalty be imposed ....

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....to February, 2002 and notice dated 17-2-2003 for the period March, 2002 to August, 2002 and notice dated 4-5-2003 for the period September, 2002 to April, 2003 and on 29-4-2004 a notice for the period May, 2003 to December, 2003 were issued, which were replied by the applicants. The Commissioner after hearing, all the notices, determined the total demands as made and imposed a penalty. Hence the p....

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....nd therefore not a by product emerging during the process of manufacturing Gelatine. 5. In the matter of Binani Zinc - 2005 (187) E.L.T. 390, this Tribunal, on the other hand, held that there is a requirement to pay 8% of the selling price of the exempted goods i.e. Sulphuric Acid under Rule 57CC of the erstwhile Central Excise Rules, 1944 (identical to Rule 6 of the Cenvat Credit Rules, 2....