2019 (5) TMI 578

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....K. Shukla, Supdt.(AR) ORDER Per: Ramesh Nair In the present case, there is demand of Excise duty of Rs. 27,197/- during the period 02/06/98 to 31/03/99 and Rs. 58,892/- during period 01/04/1999 to 31/08/2000. This demand is on the clandestine removal of the goods. The third demand is of Rs. 9,32, 831/- for the period 01/04/2000 to 31/08/2000, due to denial of SSI exemption under notificat....

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....mr. of Central Excise 2018 (364) E.L.T. 1037 (Tri- Mumbai) 2. Forging Machinery Manufacturing Co. Vs. CCE & ST Jalandhar 2018 (364) E.L.T. 208(Tri Chan.) 3. H.P. Agro Industries Corpn. Vs. Commr of C. Ex., Jalandhar 2018 (362) E.L.T. 143 (tri- Chand.) 4. Chakan Soaps & Chemicals P Ltd. vs. Commr. of C. Ex. 2014 (307) E.L.T. 911 (tri- Mumbai) 5. Technocrats Engin....

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....ms vs. Kamlesh Khicha 2015 (315) E.L.T 590 (Bom.) 2. Commr. of Cus. CSI Airport, Mumbai vs. Gyanchand Jain 2015 (321) E.L.T. 199 (Bom.) 3. I.C. Gandhi Texturising Industries Ltd. vs. Commr. of C. Ex. Surat-II 2014 (311) E.L.T. 209 (Tri- Ahmd.) 4. Jayantibhai J. Patel vs. Commr. of C. Ex. Ahmedabad 2009 (244) E.L.T. 140 (Tri- Ahmd.) 3. Shri S.K. Shukla, Ld. Supdt. (AR)....

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.... to an assessee from obtaining the registration if the goods manufactured is cleared under exemption or goods attract nil rate of duty. As regard Notification no. 08/2000-CE, nowhere the condition is provided that if the declaration under notification 22/98 is not filed, exempted under 08/2000 is not available. Therefore, the notification no 22/98-CE(N.T.) is an independent notification for a diff....