2023 (10) TMI 1457

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.... manufacturing of SS Hot Rolled Patta Pattii and SS Cold Rolled Patta Patti falling under Chapter sub heading 72201290 And 72202090 respectively. The appellants were procuring duty paid raw material i.e. SS flats and were clearing cold rolled patta Patti on payment of appropriated duty. However, the appellants were availing benefit of Notification No.03/2005 (amended by Notfn. 12/2012) for clearance of hot rolled Patta Patti and were clearing this goods under exemption from payment of duty. The appellants were making payment of 6% of value of exempted goods as envisaged under Rule 6 (3) of Cenvat Credit Rules, 2004 as the appellant was manufacturing dutiable as well as exempted good. Show cause notices came to be issued to the appellant pro....

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....ible for exemption. Therefore, the demand by denying the exemption is not sustainable. 2.1 As regard the penalty on the partner, he submits that it is a settled law by Hon'ble Gujarat High Court in the case of Pravin N Shah - 2014 (305) ELT 480 wherein it was held that in case of partnership firm, the separate penalty on partner cannot be imposed. He also placed reliance on this Tribunal decision in the case of D Jewel - 2019(369) ELT 1244 (Tri. Ahmd) 3. Shri Anoop Kumar Mudvel, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the record. We find that the dispute in the present case revolves arou....

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.... Rolled Patta Patti of Chapter 72 under Sr. No. 203 of Notification No. 12/2012- CE dated 17.03.2012 : Issue: The sponsoring zone explained that an assessee in the zone is engaged in the manufacture of stainless steel hot rolled patties and pattas and stainless steel cold rolled patties and pattas falling under chapter 72. They have cleared the annealed hot rolled patta and patti by availing exemption from payment of Central Excise duty under Sr. No. 203 of notification no 12/2012-CE dated 17.03.2012. There are certain intermediate processes between hot rolling and cold rolling. Hot-rolled pattas/patties are subjected to process like pickling and annealing to make them suitable for cold-rolling process. The zone was of the....

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.... There is no reason for such interpretation as the expression patties and pattas have to be understood in terms of general trade parlance and would include stainless steel flats. Benefit of exemption was available to the process of hot rolling of SS flats. It was also observed by the Member(CX) that field officers are bound by the clarifications and letters issued by the Board and where they have a contrary view, it should be referred to the Board. It was expected that the Chief Commissioners would take steps to ensure that the clarification issued by the Board are implemented in right earnest." 4.2 From the above clarification it was made absolutely clear that all the process prior to cold rolling stage is eligible for exemptio....