2004 (7) TMI 683

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....J. For Appellant: Anupam Dighe, Adv. For Respondents: R.K. Chandan, JDR ORDER T. Anjaneyulu, 1. This is an application under Section 35F of the Central Excise Act, 1944 filed by the appellant to dispense with the pre-deposit order of the confirmed duty of Rs. 4,05,621/- under Section 11A and equivalent amount of penalty under Section 11AB of the Central Excise Act, 1944 and to grant....

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....lant and machinery for manufacturing single yarn. As the assessee was manufacturing single yarn, they were not eligible for exemption under Notification No. 35/95-CE as amended in respect of doubled yarn. The assessee had manufactured and cleared different types of doubled yarns during the period from August 1995 to 03.09.1996, involving a differential value, totaling to Rs. 18,79,687/-, which has....

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....d to have been cleared from the factory and that clearance from the factory means actual removal from the factory. 4. After due enquiry, the Dy. Commissioner, Central Excise, Division-11, M-IV confirmed the demand. On filing the appeal by the assessee, the Commissioner of Central Excise (Appeals), also confirmed the duty demand, but, however, reduced the penalty amount to the tune of Rs. 75,000....