TaxTMI 
TaxTMI 
2011 (1) TMI 510
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....al, SDR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. - Appellants are in appeal against the order of confirming a demand of Rs. 10,235/- and a penalty of Rs. 1000/-. 2. The facts of the case are that the appellants are having two units. They were availing the benefits of exemption under Notification 9/98, dated 2-6-1998 (earlier Notification 38/97, dated 27-6-19....
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.... record, it is observed that on earlier occasions also, the matter was listed several times and the appellant was neither present nor any request for adjournment is on record. The act of the appellants shows that the appellant does not want to say anything in addition to appeal memo in their defence. Hence, the matter is taken up for final hearing. 4. Heard the DR. 5. On perusal of....
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....r than an exemption based on quality or value of clearance) under any other Notification or on which no excise duty is payable for any other reason; (b) clearances bearing the brand name or trade name of another person, which are ineligible for the grant of exemption under this Notification in terms of paragraph 4 below : (c) clearances of spec....
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....ere cleared on payment of duty. Hence the clearances of the rectified goods is not includable in the clearances made by the appellants during the impugned period and after the said clearance are excluded from the total clearances, then the appellants will fall within the limits. This contention is not acceptable as per clarification hereinabove. 7. In fact if any goods have been received b....