2016 (8) TMI 978

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....ical) Shri V.R. Sethi, Advocate for the appellant Shri S. Nanthuk, JCDR for the respondent. ORDER Both the appeals are being disposed off by a common order arising out of the same order of the authorities below. 2.  The appellant M/s. M.L.G Synthetics were engaged in the manufacture of HDPE/PP as Woven Fabrics and during the relevant period, i.e., 1998-1999 were availing the sm....

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....rips, which are being only used by them captively for further manufacture of fabrics, in a continuous process. As such strips do not emerge as an independent excisable final product. The demand was also assailed on the point of limitation, inasmuch as the appellant availed small scale exemption notification after filing due declarations. 4.  The Adjudicating Authority did not find favour w....

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....fit of small scale exemption notification no. 8/98. The demand also, vehemently stands assailed on the point of limitation by submitting that there was no malafide on the part of the assessee inasmuch as all other units identical situate in that area were not paying duty on the strips and no objection, whatsoever, was ever raised by the other Jurisdictional Central Excise Authorities. 7.  ....

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....able goods and inasmuch as the appellants' final product was exempted, they were required to pay duty on the strips. 10.  After carefully considering the submissions made by both the sides, we are of the view that the appeal can be disposed off on the point of limitation itself. Admittedly, the demand stands raised beyond the normal period of one year. The appellants availed the benefit of....