2015 (10) TMI 1832

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....) Shri K. Anandh, Advocate, for the Appellant. Shri Yashpal Sharma, DR, for the Respondent. ORDER The appellant in their manufacturing unit at Plot No. C-41, 42 & 43, Sigaddi Growth Centre (SIDCUL), Sigaddi, Kotdwar, Uttaranchal manufactures the electricity meter reading instruments for supply to the power distribution companies. The period of dispute is from April, 2011 to March, 2012....

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....nal Superintendent permitted the exemption from 27-8-2009, subsequently, the department was of the view that since in terms of the notification, the declaration is required to be sent to the jurisdictional Asstt./Dy. Commissioner also and since declaration has not been sent to the Asstt./Dy. Commissioner, the appellant would not be eligible for exemption. Another ground of denial of exemption is t....

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....terest thereon under Section 11AB and imposed penalties of equal amount under Section 11AC. Against these orders of the Commissioner, these appeals have been filed. 2. Heard both the sides. 3. Both the sides agree that the goods manufactured by the appellant are the meter reading devices which would be classifiable as "Data Processing Machine" under Heading No. 8471 of the Central ....

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....o dispute. The jurisdictional Superintendent could have passed to the Assistant Commissioner's office and just because the copy of the declaration was not sent by the assessee to the jurisdictional Assistant Commissioner/Dy. Commissioner, the exemption cannot be denied. 4. As regards the second objection that the Tariff Heading mentioned in the declaration is 8517 50 30 while there is no s....