2012 (10) TMI 107

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....ent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of aluminium utensils, which were exempted from payment of duty in terms of Notification No. 10/2006-C.E. dated 1-3-2006. During the course of manufacture of such utensils aluminium circles come into existence at the intermediate stage. In as much as aluminium circles are distinctly excisable goods cl....

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....as not applicable, in as much as the procedure in terms of the said notification was not followed by the appellant. Accordingly, it was alleged that the duty was required to be discharged in terms of Notification No. 6/2002-C.E. dated 1-3-2002 prescribing rate of duty as Rs. 2500/- per M.T. on aluminium circles. The said show cause notice culminated into an order passed by the Joint Commissioner c....

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.... assessee to make an application in specified form to their Jurisdictional Superintendent of Central Excise, seeking his permission to pay duty in terms of the said Notification. Sub-para 3 of said procedure is to the effect that if a manufacturer fails to avail himself of the procedure, unless otherwise ordered by the Assistant Commissioner or Deputy Commissioner be precluded from availing himsel....