2016 (11) TMI 1093

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....J. Vyas, Advocate For Respondent: Shri Alok Srivastava, A.R. (Dy. Commissioner) Per: Dr. D.M. Misra This appeal is filed against OIA No.KRS/212/VAPI/2008, dt.31.07.2008, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vapi. 2. Briefly stated facts of the case are that the Appellant are engaged in the manufacture of Dyed Yarn falling under Chapter 52, 54 & 55 of Central Excise Tariff Act, 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e confirmed and equal amount of penalty was imposed by the Adjudicating authority under Rule 173Q(i) of erstwhile Central Excise Rules,1944 read with Section 11AC of Central Excise Act. Aggrieved by the said order, the Appellant preferred appeal before Commissioner (Appeals), who in turn, rejected the appeal. Hence, the present appeal. 3. The learned Advocate Shri S.J. Vyas for the Appellant subm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f excise has been discharged on the yarn used by them for the purpose of dyeing. Accordingly, they are eligible to the benefit of Notification No.4/1997-CE, dt.01.03.1997. He submits that the matter may be remanded to the Adjudicating authority, for verification of these evidences. He further submits that since they have been filing returns disclosing the fact of availment of concessional rate of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erused the records. We find that the issue revolves in a very narrow compass. Notification No.4/1997-CE, dt.01.03.1997 allows concessional rate of duty subject to fulfillment of condition, that is, appropriate rate of duty of excise or additional duty leviable under the Customs Act has been paid on the yarn. We find that the demand has been confirmed against the Appellant by the Adjudicating autho....