2019 (3) TMI 1040

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....TAT AHMEDABAD - AT (Judgement / Order / Decisions)<br>Dated:- 4-2-2019<br>Appeal No. E/6/2011, E/1196, 1199, 1200, 1215, 1216, 1285- 1288/2010-DB - A/10272-10281/2019<br>Central Excise<br>Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri Subhash Bordia, Chartered Accountant for the Appellant Shri Sanjay Shukla, Superintendent (AR) for the Respondent ORDER Per: R....

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....he said scrap was denied SSI exemption Notification No. 8/2003-CE to M/s. Senor Metal Pvt. Limited, Jamnagar consequently, penalty under Rule 25 on each of the appellant was imposed and therefore, the present appeals. 3. Shri Subhash Bordia, Ld. Chartered Accountant appeared on behalf of M/s. Everest Manufacturing Company, Jamnagar and in respect of other appellants, written submissions were fi....

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....Limited was confirmed and the same was upheld by this Tribunal in the judgment reported at Senor Metal Pvt. Limited vs. CCE & ST, Rajkot - 2014 (308) ELT 491 (Tri. Ahmd.). Since penalty on the present appellants is consequent to demand confirmed against M/s. Senor Metal Pvt. Limited, penalty under Rule 25 is clearly sustainable. 5. We have carefully considered the submissions made by both the s....

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.... correctly availed by the appellant for the reason that their final product i.e. brass wire was covered under SSI Notification No. 8/2003-CE. Therefore, there is absolutely no mistake or violation of any provision on the part of the appellant. In such position, even though the exemption notification was denied to M/s. Senor Metal Pvt. Limited and demand was confirmed, the present appellants being ....