2017 (11) TMI 272

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.... appellants are engaged in the manufacture of water filters falling under Chapter Heading  8421 of CETA. During the year 2007-08, they were availing the exemption under Notification 8/03 CE dated 01.03.2003 and as per the notification, the appellants are entitled to clear the finished products without payment of duty upto a limit of Rs. 1.50 crores. Due to some mistakes in arriving at the  date of crossing the exemption limit, the appellant felt that they have  crossed b the limit on 10.07.2007 and from this date they started paying duty on goods bearing the brand name of others as well as unbranded goods. The duty paid on unbranded goods w.e.f 04.08.2007 till 10.09.2007 by mistake.  Whereas the correct date exceeding th....

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....7 and the appellant have no option to give time to avail exemption during the period of financial year. He further submitted that this finding of the Commissioner has given an impression as  if the appellants have in fact availed such declaration on that date open to pay duty from that date whereas the fact of the matter is that the appellants  have not filed any such declaration to the Department in terms of Notification 8/2003 during the entire financial year. He further submitted  that this finding of the learned Commissioner is clearly beyond the scope of the show-cause notice and the appellant had no opportunity to rebut the allegation during the adjudication proceedings. He further submitted that the  appellant has....