2018 (1) TMI 1579

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....mber (T) Shri Rajeev Aggarwal, Advocate, for the Appellant. Shri M.R. Sharma and S.K. Bansal, ARs, for the Respondent. ORDER Both the appeals are on identical dispute regarding the appellant's eligibility for exemption under Notification No. 67/1995, dated 16-3-1995 with reference to coal produced by the appellants and captively used within the mines. The appellants are engaged in prod....

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....dispute is with reference to only not declaring the details in their statutory records. However, they maintained day to day production details along with detailed clearance particulars which can satisfactorily explain the said captive consumption. In such situation he prayed that the duty demand and penalty are not sustainable. 3. The Ld. AR contested the appeal and stated that clearances,....

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.... been made in ER-1, the Ld. Counsel pleaded the same cannot be the reason for denying exemption which is otherwise available to them. Having perused the records submitted before us and also upon examining the submissions of the appellant we are satisfied that the coal captively used by the appellant and captured in detail in their records will show that they are rightly eligible for exemption as c....