2017 (6) TMI 932

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....p Kumar Singh, Deputy. Commr. (A.R.) for the Department ORDER The appellant is engaged Crane, Hydraulic Pallet Truck, Hydraulic Stacker, Drum Lifter covered by Chapter 84 of the Central Excise Tariff Act, 1985. During the financial year 2006-07, the appellant being a small scale industry was availing exemption under notification No. 8/2003-CE dated 01/03/2003. A show cause notice dated 14th ....

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....contravened the provisions of the Rules. Further, the appellant had wrongly excluded the value of exports to Nepal amounting to Rs. 30,000/- from the limit of Rs. One Crore and as on adding the same the appellant exceeds the limit should have paid duty on the same. It is further alleged that on reading of Expression (G) in Clause 5 of Notification No. 8/2003 which provides that :- Clearances for h....

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....ying on Explanation (G) to Notification No. 8/2003-CE, it was held that the duty is payable on the same and the appellant have wrongly not paid the duty and accordingly duty was confirmed along with penalty of Rs. 10,000/-. 2.   Heard Miss Stuti Saggi, Amicus Curiae for the appellant and Shri P.K. Singh for the Revenue and perused the records as well as the written submissions filed, ....