2024 (2) TMI 248

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....HNICAL) Shri Anand Nainawati, Advocate for the Appellant Shri P. Ganesan, Superintendent (AR) for the Respondent ORDER PER : MS. SULEKHA BEEVI C.S. : Brief facts are that appellant is engaged in manufacture of "SS Cold Rolled Pattas/Pattis" falling under Chapter 72 of Central Excise Tariff Act, 1985 and are registered with the Central Excise department. The appellant vide their appl....

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....uty Commissioner that the appellant is dismantling one machine and therefore did not pay duty in respect of one machine. The department was of the view that Notification No. 17/2007-CE dated 01.03.2007 does not provide for abatement of duty in respect of certain number dismantled/ closed Cold Rolling machines, and that appellant has to pay duty in respect of all 3 (Nos.) of Cold Rolling machines. ....

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....sought permission to dismantle one machine. Though the letter was received by department, there was no response. The appellant had dismantled one machine and was using only two machines. Thereafter the present show cause notice has been issued raising demand for the period September 2012 to November 2012 on the one machine which was dismantled. It is submitted that as the appellant had not used th....

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.... given to an assessee engaged in manufacture of stainless steel pattas/pattis to pay duty of excise on the basis of number of Cold Rolling Machines installed for cold rolling of such goods. The appellant had initially requested for permission for use of 3(Nos.) of Cold Rolling machines under the notification. Later, on 22.08.2012 they have issued letter informing the department that one machine is....