TaxTMI 
TaxTMI 
2018 (12) TMI 11
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....ies have held the classification under CETH 6802 2190. The Additional Commissioner while adjudicating the SCN, accepted the classification of the goods declared by the appellant and dropped the demand of Rs. 37,25,853/- and confirmed the demand of only Central Excise duty of Rs. 51,637/-. The said order in original was reviewed by the Department and the appeal under Section 35E(2) of Central Excise Act, 1944 was filed before the Commissioner (Appeals). The Revenue's appeal was allowed by impugned order in appeal dated 13.11.2009. Consequently, the demand of Rs. 37,25,853/- was confirmed and equal amount of penalty was imposed under Section 11AC. A Personal Penalty of Rs. One Lakh was also imposed on the Director of the appellant company and....
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....hich was in existence from 19.08.1997 wherein the appellant describe the carved marble product under 2504.90. He also referred to a letter dated 01.05.2002 acknowledged on 16.05.2002 submitted by the appellant to the Deputy Commissioner for opting for SSI exemption. In this letter the appellant declared the product carved marble blocks under 2504.90 as exempted product, therefore, the facts regarding classification claimed by the appellant under 2504.90 and exemption thereon was disclosed explicitly to the department, therefore, there is no suppression of fact or mis-declaration etc. on the part of the appellant. Hence, the demand is clearly time barred. In support of his submission, he placed reliance on the following judgments: â....
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....0, the same was declared in their detailed letter submitted to the department which is scanned below: In the aforesaid letter in the 4th para the item description on which the exemption was claimed, at Serial No. 2, the appellant have clearly declared that carved marble blocks classified under 2504.90 is exempted and attract nil rate of duty. The registration certificate issued to Appellant by the Department is scanned below: From the above registration certificate in the amendment/ addition made on 19.08.1997, the addition made on 19.08.1997, the product in question, namely, 'Carved Marble Products' classified under 2504.90 by the Jurisdictional Superintendent Central Excise. This proved that the department itself accepted in the yea....
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....4/2002. Trivedi Corp Pvt. Ltd, Changodar, Ahmedabad Dear Sir, We M's Trivedi corp Pvt. Ltd engaged in manufacturing of Marble Slab/Tiles, Dressed Marble Blocks, Carved Marble Products, Stone Articles, Wastes of Marbles , Stone Blocks/ Slabs, Rough Granite Blocks/Slabs, Granite Articles , Articles of Wood, Articles of P.O.P, falling 2505.00,6807.90, 4410.90 , 6807.90 respectively. under chapter heading subheading no: 2504.21/31, 2504.10 , 2504.90, 6807.90, 2504.90, 2505.00, We are holding central excise E.C.C no: AAA CT 6908R XM001. Until now we are paying central excise duty @ 30/m2 & 16% on the following items: -L SE fera bur Na m D S.N Item Descripti....
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.... you that we opt for full exemption of Rs. 1 Crore on the above goods & at debit the proportionate cenvat credit involving semifinished goods & also in inputs. This is for your kind information. Thanking You For Trivedi Corp Pvt. Ltd Authorised Signatory C.C to: Superintendent of Central Excise, Range: Changodar, Ahmedabad Document 3 अधिकà¥à¤·à¤•, St No. ECC : वकà¥à¤·à¤• उतà¥à¤ªà¤¾à¤¦à¤¨ शà¥à¤²à¥à¤• Superintendent, ANNEXURE PROFORMA OF REGISTRATION CERTIFICATE 2301141337) 2301160022) AAACT @ges RxM Ex. Changodaregistration 2. 3. 4. 5. 6. business AR Range:....