2006 (6) TMI 314

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....rew Anthony, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This Revenue appeal arises from Order-in-Appeal No. 2/2004-C.E., dated 26-2-2004 setting aside the Order-in-Original No. 2/2001, dated 24-1-2001 passed by the Additional Commissioner. The Revenue had proceeded to deny the benefit of SSI Exemption under Notification No. 9/99, dated 28-2-1999 on the gr....

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....in the Show Cause Notice inclusion of the value of the intermediate product Alkyl Resin cleared by Unit-I of the appellants to Unit-II of the same manufacturer and thus deny the benefit of SSI exemption under Notification No. 9/99, dated 28-2-99. The Additional Commissioner, while rejecting the proposal made in the Show Cause Notice, held that : *        The D....

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....e said value could not be added twice to arrive at the total value of clearance. *        There is neither suppression nor any effort to evade payment of Central Excise Duty. *        In view of the above, there is no question of increasing the aggregate value of clearance for the year 1998-99. 4. We have heard the....