2019 (5) TMI 578

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mesh 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 notification 08/2000-C.E., dated 01/03/2000. The SSI....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umbai) 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 Engineering Co. Vs. Commissioner of C. Ex., Mumbai-ii 2001 (137) E.L.T 459 (Tri-Mumba....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5 (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) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that since the appellant have not filed de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 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 different purpose non filing the declaration under the said notification cannot disentitle the assessee from availing the exemption under not....