2009 (8) TMI 941

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent. ORDER Duty stands confirmed and penalty imposed upon the appellant by the impugned order of Commissioner of Central Excise on the ground that the embroidery on the fabrics was cleared by them by availing the benefit of exemption Notification No. 5/99-C.E., 6/2000-C.E., 6/2001-C.E. and 6/2002-C.E., whereas the same was not available to them. 2. Though the appellants have advanced argumen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under the relevant notifications with an intention to evade the central excise duty leviable on the clearance of the Embroidery fabrics and cleared their product without payment of central excise duty and without following the procedure laid down under the Central Excise Rule, 1944. Therefore, I find that the said demand notice is issued within the period of five years as per the Section 11A of C....