2019 (2) TMI 933

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.... Member (Technical) Request for Adjournment for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, we proceed to decide the appeal itself inasmuch as a short issue is involved. 2. The appellant is a hospital and is also engaged in the manufacture of disposable syringes and other parts....

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....ategorical stand that they have not availed the exemption in respect of parts & accessories and have cleared the same on payment of duty. They also contended that during the period in question they have already paid duty on parts and accessories to the extent of Rs. 63,95,931/-. If the Revenue is of the view that they have to pay 10% of the value of the exempted goods which according to the Revenu....

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....f penalty of identical amount by invoking the extended period. Hence the present appeal. 6. On going through the impugned order, we note that there is no dispute about the fact that the appellant have cleared parts and accessories on payment of duty and the duty paid by them is much more than the amount now being confirmed against them. The first question which arises is that whether the provis....

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....assessee were dealt with by Commissioner (Appeals) who vide his order dated 20.11.2009 observed that in case of exempted goods and clearance on payment of duty which is much more than the amount required in terms of Rule 6(3)(b), there is no question of further payment. We also note here that when the appellant had paid duty on their final product they must have paid the same by utilizing the cred....