2012 (10) TMI 107

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..... Shri I. Beg, DR, for the Respondent. [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 c....

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....ification No. 34/2001-C.E. dated 28-6-2001 was 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....

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....rocedure annexed to the Notification requires an 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 Deput....