TaxTMI 
TaxTMI 
2014 (12) TMI 1085
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....cturing of Copper Cathode, continuous Cast Copper Rod, Gold, Silver etc. falling under the Chapter 74 & 71 of the Schedule to Central Excise Tariff Act 1985. They are using copper concentrate, a raw material imported by them. Which is reacted in smelting furnace and undergoing various processes, Copper Cathode and other metals like gold and silver also get generated during the process of copper smelting. The issue in this case relates to levy of duty on silver produced by the appellant in this process. The appellants were availing benefit of Notification No. 5/2006-CE dated 1.3.2006 No. 25) for the clearance of Silver till 16.1.202. Sr No 25 of Notifications No. 5/2006-CE dated 1.3.2006 is as under: Sr No Chapter of hearing of sub-headin....
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....silver from 17.1.2012 onwards. The SCN dated 3.4.2012 was issued for recovery of Central Excise duty Rs. 8,46,07,608/- on the clearances of silver during the period 1.3.2001 to 16.1.2012 under Section 11A(1) of Central Excise Act 1944 alongwith interest under Section 11AA of Central Excise Act, 1944 and penalty under Section 11AC of Central Excise Act, 1944/Rule 25 of Central Excise Rules, 2002. 3. The appellant contested the show cause notice before the Adjudicating authority. The Adjudicating Authority after considering the submissions made disagreed with the contentions raised and confirmed the demands alongwith interest and also imposed equivalent penalty. 4. Ld Counsel appearing on behalf of the appellant would take us through the N....
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....nt is arising during the process of copper ore into copper cathodes. The benefits of Notification of No. 5/2006-CE dtd 1.3.2006 is claimed by the appellant for the period. 9. We have already reproduced the headings which are disputed by both sides in our Paragraph No. 2 hence we are not reproducing the same entries here again. 10. It can be seen from the existing entries under Notification No. 5/2006 at Sr No. 25, exempts silver in their primary form and it is undisputed appellant had availed the benefit of this entry. The said Notification No. 5/2006-CE underwent an amendment wherein an entry No. 21C was inserted which indicated that sliver in any form is liable to concessional duty, which arises during copper smelting from copper ore or....
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....case, the ground which weighed with the Deputy Director General (Medical), DGHS for non-considering the prayer of the appellant was that earlier, exemption was sought under category 2 of exemption notification, not under category 3 of exemption notification and exemption under category 2 was withdrawn. This is hardly a ground sustainable in law. On the contrary, well settled law is that in case the applicant is entitled to benefit under two different Notifications or under two different Heads, he can claim more benefit and it is the duty of the authorities to grant such benefits if the applicant is otherwise entitled to such benefit. Therefore, non-consideration on the part of the Deputy Director General (Medical), DGHS to the prayer of the....