2009 (2) TMI 187

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....for the Respondent. [Order].- The impugned order affirmed a demand of Rs. 1,03,145/- from the appellants towards duty on clearances of final product, Sodium Silicate incorrectly availing the SSI Exemption under Notification No. 9/2002-C.E., dt. 1-3-02. The order also sustained a penalty of Rs. 5000/-. 2. The appellants availed CENVAT credit and the concessional effective rate in terms of Not....

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.... appellants has submitted copy of our Final Order No. 724/07, dt. 12-6-07 [2007 (215) E.L.T. 434 (T)] wherein it was held that clearances covered by 36 invoices impugned in the instant case were eligible for exemption under the Notification No. 214/86-C.E. Value of these clearances was therefore not liable to be included in the aggregate value to determine first clearances eligible for exemption u....