2018 (10) TMI 617

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....Mr. Anil G. Shakkarwar, Member (Technical) Shri B.L. Narshimhan & Shri Utkarsh Malviya, Advocates for Appellant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The above stated two appeals are up taken together for decision since both of them are arising out of a common Order-in-Original No. 18/Commr/Noida-I/2015-16 dated 18/08/2015 pas....

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....4090. The said goods were cleared by availing exemption under the said Sl.No.71B of the said notification. It appeared to revenue that LED lamps were not covered by the said notification and therefore, appellants were not eligible for said exemption. Appellants were, therefore, issued with a show cause notice dated 07.08.2014 demanding differential Central Excise duty of Rs. 2,31,85,249/- for the ....

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....hat LED lamps were also being cleared under the said concessional rate of duty. He has further submitted that the said Notification No.06/2006-CE was superseded by Notification No.12/2012-CE dated 17.03.2012 and the earlier exemption continued at Sl.No.331 through Notification No.12/2012-CE. The description against Sl.No.331 was "LED lights or fixtures including LED lamps falling under Chapter No.....