2012 (8) TMI 23

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....or the Respondents   Per Archna Wadhwa (for the Bench):   Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri N. Pathak, learned SDR and Shri K.K. Anand, learned advocate for the respondents. 2. Briefly stated the respondents are engaged in the manufacture of chain wheels and crank (cycle part) falling under C....

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....ment of Central Excise duty amounting to Rs.5,93,111/- for which show cause notice dated 30.3.2004 was issued to them. After adjudication process demand for duty of Rs.5,93,111/- was confirmed against them under Section 11A of the Act and penalty of Rs.5,93,111/- was also imposed under Rule 25 of Central Excise Rules, 2002 with the order to recover interest under Section 11 AB of the Act. 3. Th....

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....ear 2003-2004, as per Notification No. 8/2003-CE, goods upto the value of Rs. one crore were chargeable to nil rate of duty. Thus no duty is demandable from the appellant. Accordingly, penalty imposed upon the appellant is also set aside. Since no duty is demandable from the appellant on this count so I find no need to discuss the other grounds of appeal.   4. We find that the earlier orde....

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....benefit to waste and scrap under any other Notification. In this case, there is no dispute that the assessees value of clearances during the years in question was below the ceiling limit prescribed in the SSI exemption Notification and further, as pointed out in the cross-objection by the assessees, benefit of Notification No. 89/95-C.E., dated 18-5-1995 granting exemption from payment of duty on ....