2007 (10) TMI 157

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....Princess Polymers Private  Limited   (PPPL) and M/s. Ampol India (P)  Ltd   (Ampol) appellants herein are engaged in the manufacture and clearance of cushion gum, rubber solution etc.   They   availed small scale exemption under Notification No.1/93.  They also availed a similar exemption under Notification No.4/97-CE in respect of selected pr....

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.... whereby  the Ampol's clearances in 97-98 had attracted  duty liability.  PPPL was found to have abetted evasion of duty by Ampol.  In the impugned order, the duty demand of Rs.8,20,225/- under Section 11 A(1) of the Central Excise Act read with Rule 2 of the Central Excise Rules, 1944  was raised on the above basis and interest thereon  on  Ampol.   Pe....

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....vailing exemption in 97-98.  Therefore, their clearances during 97-98 were eligible for exemption.  The demand was thus not sustainable.  3. It was submitted in the appeal that details of all clearances made along with invoices were furnished to the Department by Ampol periodically.  When the required information was supplied Department could not allege suppression.  Lar....

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....ed the subject had to be allowed the benefit of the exemption Notification condoning the failure to follow the procedural conditions.  In view of this binding ratio we find that the value of clearances of cushion gum after calendaring etc by Ampol need not be included in deciding the aggregate value under Notification No.4/97 as clearances under Notification No.214/86 are exempt. Excluding th....