2017 (7) TMI 939

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.... the Respondent: Shri MP Sharma DR ORDER Per: B. Ravichandran The appellant is aggrieved by the order dated 01.11.2013 of Commissioner of Central Excise, Indore. This is a second round of appeal in this case. The brief facts of the case are that the Appellant are engaged in the manufacture of fire bricks, acid resistant bricks (AR bricks), liable to Central Excise duty. The officers condu....

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....eviable on 91,412 bricks found in stock but unaccounted. The redemption fine and penalty were reduced to Rs. 15,000/- and Rs. 70,000/- respectively. The appellants filed a writ petition before the Hon'ble High Court of MP challenging the order of the Tribunal and relying on the order of the Tribunal in appellant's own case wherein the benefit of notification No.333/86-CE dated 11.06.1986 was allow....

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....itted that the ld. Commissioner failed to comply with the directions of the High Court. On due application of exemption notification No.333/1986 to AR bricks, the demand will be reduced by 99 per cent. The ld. Counsel submitted the following calculation in her written brief: Particulars Value Basic Duty Spl. Duty Total Total Duty Demanded as per SCN 3,671,254 550,688 27,....

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....which the original authority denied the exemption is that the appellants did not make such claim in terms of Rule 173B during the relevant time (year 1988). We note that the appellants opted to exemption in terms of notification No.175/1986-CE as seen from the details in writ petition filed by them, before the Hon'ble MP High Court. As such, when the question regarding unaccounted excisable goods ....