2009 (5) TMI 664

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....Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice President]. -  Heard both sides on the application for waiver of predeposit of duty of excise of Rs. 1,40,81,843/- under the provisions of Section 11A(2) together with interest under Section 11AB of the Central Excise Act, 1944 and penalty of equal amount under Rule 25 of the Central Excise Rules, 2002.....

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.... of the Central Excise (Removal of Goods at Concessional Rate of Duty For Manufacture of Excisable Goods) Rules, 2001, mutatis mutandis, and the provisions of the 2001 Rules would apply only to a manufacturer who intends to avail benefit of a notification issued under sub-section (1) of Section 5A of the Central Excise Act and as the assessees have also not shown any exemption notification issued ....

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....ore, the allegation in the SCN is contrary to the settled legal position. Further, the order has traversed beyond the SCN in disentitling the assessees to the benefit of the notification on another ground and this ground is also prima facie not tenable for the reason that Notification No. 43/01 is subject to fulfillment, inter alia, of the condition that the 2001 Rules shall be followed mutatis mu....