2015 (12) TMI 864

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The fact of the case is that the appellant, M/s. Vidyut Metalics Pvt. Ltd. Unit No. 2 are clearing excisable goods for consumption to their Plant No.1on payment of excise duty. The show cause notice was issued alleging that he appellant has not declared the correct value despite valuation has been settled vide Order-in-original No. 11/KKS/2003-04 issued by the Commissioner of Central Excise, M-II which has been accepted by the assessee. In the adjudication order the demand of Rs. 8,072/- and Rs. 2,73,255/- was confirmed and appropriated against amount already paid by the appellant. The adjudicating authority also ordered for recovery of interest and imposition of penalty of Rs. 2,87,296/-. Aggrieved by the said order, the appellant filed a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ny excise duty in terms of Notificaion No. 67/95 -CE dated 16/3/1995. He submits that since by virtue of Notification 67/ 95-CE the clearances of captive consumption itself is not dutiable there is no question of demand of differential duty on such clearances and consequently no interest is payable. He submits that though the appellant have not claimed the exemption of Notification No 67/1995 before the lower authorities but eligibility of Notification being question of law can be raised first time before this Tribunal. In support of his above submissions, he placed reliance on the following judgments. (a) [2003(153) E.L.T. 485(S.C)] CCE Vs. M.P.V & Engg. Industries (b) [2008(221)E.L.T. 285(Tri. Del)] Poly Printers Vs. C. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at appellant have never made claim of exemption Notification No 67/95-CE before the lower authorities. However, before the Commissioner (Appeals) in their prayer they prayed for setting aside the order-in-original. As regard the claim of the appellant of the exemption Notification 67/95-CE at the Tribunal stage, I agree with Ld. Counsel that the Notification being question of law can be raised at the stage of Tribunal also. As regard the contention of the appellant that the status of single registration should be maintained with effect from filing of their application, I am of the view that since the matter of very same application which was traveled up to the High Court and it was held that single registration should be granted, effect sho....