2007 (8) TMI 228

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.... excisable. In terms of Notification No. 6/2002 dated 1-3-2002, footwear of retail price not exceeding Rs. 125/- is exempted from duty. As they were not maintaining separate accounts in respect of dutiable and exempted goods, they were paying an amount equal to 8% or 10% as per Rule 6(3)(b) of Cenvat Credit Rules for the footwear not exceeding Rs. 125/-. In respect of the footwear exceeding Rs. 125/-, 'they were paying normal duty at 16%. The above position continued till 9-7-2004. Vide Notification No. 23/2004 dated 9-7-2004, Notification No. 6/2002 was amended to provide exemption to footwear of retail price not exceeding Rs. 250/-. The appellants availed the exemption and paid back Cenvat credit of input duty at prescribed rate under Rul....

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....venue. 5. Heard both sides. 6. At the outset, the learned Advocate, argued that after the issue of the Order-in-Appeal, the Commissioner (Appeals) becomes a functus officio and he cannot review his own order by issuing a corrigendum, which changes the complexion of the order originally issued totally. He said that on this ground alone, the impugned is liable to be set aside. 7. We find that the appellants require two important products for manufacture of footwear. They are : (a) Soles and (b) Uppers. The soles are manufactured in the appellant's factory and captively consumed. It is seen that the appellants are entitled for the benefit of Notification No. 67/95-C.E., dated 16-3-1995 in respect of the Soles manufactured by them. In ....

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.... that there are 3 Notifications for availing exemption viz. (i) 10/96-C.E.; (ii) 67/95 and (iii) 5/2002- C.E.(NT). It was also submitted that the Show Cause Notice alleged that job work was got done under Notification No. 214/86-C.E. Even in such case, the appellant is entitled for exemption as they are meeting condition No. 2(b)(iii) and d(ii) and (iii) of the said Notification. The relevant provisions are as follows :- "2. The exemption contained in this notification shall be applicable only to the said goods in respect of which- (i) the supplier of the raw materials or semi finished goods gives an undertaking to the Assistant Commissioner of Central Excise having jurisdiction over the factory of the job worker that the said goods s....