2015 (9) TMI 875

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.... (Judicial) and Shri B. Ravichandran, Member (Technical), JJ. For the Petitioner : Shri Kamaljeet Singh, Advocate For the Respondent : Shri M.S. Negi, Authorized Representative (DR) ORDER Per. B. Ravichandran The appellant are manufacturers of packaged drinking water and aerated water in their own name and also in the brand name of Kingfisher. During the year 2003-2004 (December 200....

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....ioner (Appeals) vide his order dated 09/3/2006. Aggrieved by the said order, the appellant is before us. 2. Heard both the sides and examined appeal records. The learned Counsel for the appellant pleaded that the two units of the appellant situated in Jaipur and Vasai were paying duty and availing Cenvat credit. The present order relating to Rohad unit is not sustainable in law as they have ope....

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....exemption or duty payment. We find that the demand was confirmed only on the ground that they have been paying duty in two of their units at Jaipur and Vasai and accordingly they cannot avail SSI exemption for their Rohad unit. It appears that the Department proceeded on the basis of the condition that clearance of all the factories of the same manufacturer should be considered for exemption and a....