2012 (12) TMI 100

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....e, for the Respondent. [Order per : Mathew John, Member (T)]. - The Respondents were manufacturers of Medicaments falling under Heading 30.03 of the Central Excise Tariff and availing exemption for small scale units issued from year to year vide Notification 8/98-C.E., dated 2-6-98, 8/99-C.E., dated 28-2-99, 8/2000 dated 1-3-2000, 8/2001, dated 1-3-2001 and 8/2002, dated 1-3-2002. They were als....

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....ning Revenue issued two show cause Notices demanding duty of Rs. 46,88,203 for the period 10/1998 to 3/2003 and for Rs. 16,00,000 for the period 4/2003 to Oct. 2003. On adjudication, the demand was confirmed along with appropriate interest. Further penalties equal to the duty amounts informed under Section 11AC of the Act. Aggrieved by the orders the Respondents filed appeal before the Commissione....

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....ention to para 4 of Notification 8/98-C.E., dated 2-6-98 which explanation was retained in later notifications. The said para 4 reads as under : "4. For the purpose of determining the aggregate value of clearances for home consumption, the following clearances shall not be taken into account, namely :- (a)     clearances, which are exempt from the whole of the excise dut....

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....cs or for manufacture of sacks or bags made of polymers of ethylene or propylene." 6. He argues that in notification 175/86-C.E., dated 1-3-86 there was no provision corresponding to para 4(b) and therefore the interpretation given in respect of Notification No. 175/86-C.E. or similar notification not having such explanation is not applicable for interpreting provisions of Notification No. 8....