2023 (10) TMI 957

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tant appeared for the Appellant Shri P. Ganesan, Superintendent ( Authorized Representative ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is entitled for SSI Exemption in respect of their final product i.e. Submersible Pumps falling under CETH 8413 7010 on the fact that though the product of the appellant was claimed in conf....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in question is as per the standard of BIS. He submits that as per the Notification also there is no requirement of the certificate. The only need is the product manufactured by the assessee should be in conformation to the standards specified under BIS which is not in dispute. In the present case, only for te reason that the certificate could not be obtained, the Exemption cannot be denied so lon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Liniments 3. On the other hand, Shri P. Ganesan, Learned (Superintendent) authorized representative appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of records, we find that the present appeal can be disposed of only on limitation without going into merit of the case. 5. We f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uance of certificate to prove that the specifications of the product or the standards of the product is in conformation to BIS found force and prima facie strongly support to them. On all these facts and circumstances of the case, we are of the view that there is no malafide on the part of the appellant with intent to evade payment of duty. For the demand under extended period in the present case ....