2013 (3) TMI 342

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....ute i.e. during period from 2-6-1998 to 7-8-2001, they were neither having Central Excise registration nor were paying any duty on the ground that their products are fully exempt from duty under Notification No. 8/98-C.E. and its successor notifications. In August, 2001 inquiries were conducted about the product being manufactured by them and the officers were of the view that the goods being manufactured by them are correctly classifiable under sub-heading 7403.21 as Copper Zinc Base Alloys (brass) and that the same are excluded from the purview of the SSI exemption, as the SSI exemption notification covers only certain items covered by sub-heading 7403.21 namely - "cast Brass Bars/Rods of length not exceeding 3 feet, cast brass bars/rods ....

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....ules, 2001. The appellant firm filed an appeal against this order of the Joint Commissioner to the Commissioner (Appeals). The Commissioner (Appeals) vide order-in-appeal dated 16-3-2005 upheld the duty demand of Rs. 28,433/- in respect of brass ingots after giving the cum duty benefit. However, as regards, the duty demand in respect of Brass Brazing Granules, the same was dropped on the ground that the Brass Brazing Granules are correctly classifiable as "other articles of copper" under sub-heading 7419.99 of the Tariff and, hence, eligible for SSI exemption. On this basis, the Commissioner (Appeals) set aside the remaining amount of duty demand in respect of Brass Brazing Granules. He also set aside the penalty on the ground that this is ....