2022 (6) TMI 204

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....te. The goods manufactured by the appellant were covered by three entries of exemption notification No. 4/2006-C.E., dated 01.03.2006. The entry at Sl. No. 90 prescribed the concessional rate of duty @ 8% advalorem, which was subject to fulfilment of the conditions itemized at Sl. No.10. Another entry at Sl. No.91 prescribed the concessional rate of duty of 12% advalorem, which was subject to the condition No. 11. The third entry at Sl. No.93, which was unconditional, also prescribed concessional rate of 12% advalorem. 1.1. In the budget for the year 2008-09, the notification No. 4/2006-C.E. at Sl. No. 90 was amended by notification No. 4/2008-C.E. dated 01.03.2008 in changing the rate of duty from 8% to 'NIL', retaining all other condit....

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....t, 1944 the SCN had alleged that as per condition No. 10 of Sl. No.90 of Notification No. 4/2006, the first clearance of 3500 MTs during any financial year was absolutely exempted without any further conditions w.e.f. 01.03.2008. The matter arising out of the show cause notice dated 29.04.2011 was adjudicated vide order dated 25.04.2012, wherein the proposals made therein were confirmed by the learned Original Authority 3. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 4. None appeared for the appellant. Heard Shri Sanjay Hasija, learned A.R. for the Revenue and examined the case records. 5. Section 5A of the Central Excise Act, 1944 recognizes two categorizes of exemption no....