2009 (6) TMI 847

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....long with penalty. 2. We have heard both sides. The case of the department is that the assessee clandestinely removed dutiable cotton cone yarn in the guise of cotton hank yarn, which was not liable to duty. The demand was confirmed by the Joint Commissioner who also imposed penalty under the relevant rules as well as under Section 11AC of the Central Excise Act, 1944. The Commissioner (Appeals) held as under :- "3. I have given my careful consideration to the facts and circumstances of the case and the submissions made by the appellant during the course of personal hearing. Shri G. Suresh, Chartered Accountant appeared and reiterated the submissions made in the grounds of appeal. The main issue to be decided in this appeal is th....

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....i in the case of Ashiana Paper (P) Ltd. reported in 1999 (34) RLT 503 (CEGAT). The CEGAT, New Delhi in the case of Sonic Brand International reported in 1999 (109) E.L.T. 524 has held that the exemption can be claimed at any stage and that it cannot be denied as after thought in the following case laws the CEGAT has held that claim of exemption being a legal plea can be allowed to be raised before the Tribunal for the first time although not raised before the adjudicating authority. Parashuram Iron & Steel Rolling Mills (P) Ltd. 1997 (89) E.L.T. 535, Gujarat State Fertilizers Co. Ltd. in 1996 (83) E.L.T. 159, Sri Ponkumar Magnesite Mines in 1994 (74) E.L.T. 388, Satya Vijay Exports (P) Ltd. in 1991 (51) E.L.T. 457, Shriram Jute Mills Ltd. i....