2019 (2) TMI 933

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 and accessories. Whereas disposable syri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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 Revenue is to the tune of Rs. 53,24,644/- the same ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xtended 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 provision of Rule 6(3)(b) would apply in such a scenari....