2009 (12) TMI 768

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.S. Katiyar, SDR, for the Respondent. ORDER This appeal filed by the assessee is against a demand of duty of Rs. 4,85,712/- for the period 1-7-98 to 12-1-99 and penalties imposed under Section 11AC of the Central Excise Act, 1944 and Rule 173Q of the Central Excise Rules, 1944. The appellant claimed to be entitled to SSI exemption under Notification No. 9/98-C.E., dated 2-6-1998 during the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aid period. It appears from the order of adjudication that the assessee-company was engaged in the manufacture of specified goods in a factory taken on lease from SMZS Chemicals Ltd. They were paying rental to the leaser-company not only in respect of the factory but also in respect of the work force, electricity, water etc. which were covered by the lease arrangement. It so happened that some of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hem on the sole ground of some of their top functionaries being related to some of the top functionaries of the leaser-company. As rightly pointed out by the learned Counsel for the appellant, the benefit of SSI notification would solely depend on the conditions attached thereto. In the aforesaid notification, exemption from payment of duty on the specified goods was available to the manufacturer ....