2018 (1) TMI 692

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.... C. Saini, AR for the Respondent ORDER Per: (Dr.) Satish Chandra The delay in filing the appeal is condoned for the reasons mentioned in the application. CoD application is allowed. 2. With the consent of both sides we proceed to examine the appeal itself for disposal, after hearing Sh. R. Ballabh, ld. Consultant for the appellant and Sh. H. C. Saini, ld. AR for the Revenue. 3. The present a....

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.... was denied by the department. Being aggrieved, the present appeal is filed by the appellant. 5. During the course of argument, ld. Consultant submits that the mistake is on the part of principal supplier, so, the appellant should not suffer the duty. He relied on the following case laws in support of his contention: (i) Moon Chemicals Vs. CCE, Thiruananthapuram - 2007 (215) ELT 434 (Tri. Chenna....

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....he exemption under Notification No.214/86. Thus, double benefit of exemption on the same raw material is not permissible especially when the appellant has manufactured the excisable goods which have the industrial market and cleared the same without payment of duty. The appellant has manufactured and cleared the products falling under Chapter 40 of the Central Excise Tariff Act, 1985 which are goo....