2014 (10) TMI 188

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....dent : Shri M. Rammohan Rao, DC(AR) ORDER Per Pradip Kumar Das: The applicant is a 100% EOU, engaged in the manufacture of 'Valve Assemblies and Valve Parts' classifiable under Chapter 84 of CETA, 1985. It is alleged that they have wrongly availed exemption benefit under Notification No.22/2003-CE, dated 31.03.2003 by receiving the inputs without payment of Central Excise duty under C....

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....rned Authorised Representative on behalf of the Revenue submits that they have mis-declared the description of the final products as valve. They camouflaged of clearances of Warp Rings, which is originally displayed as a textile weaving machinery parts as manufactured by them. 3 Prima facie, We find that the applicant procured inputs without payment of duty under CT-3 Certificate and used in ....