TaxTMI 
TaxTMI 
2026 (8) TMI 9
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....emand of Excise Duty of Rs.13,63,639/- for the period of November 2015 to March 2017. 2. The Ld. Counsel, appearing on behalf of the Appellant submits that the Commissioner (Appeals) has dismissed their Appeal before him on the ground that it was filed after 60(sixty) days with a delay of 8(eight) days. She submits that the delay of 8(eight) days is within the condonable power granted to the Commissioner (Appeals). Accordingly, she prays that this delay may be condoned. 3. She further submits that the issue lies in a narrow compass. The demand has been raised by denying the benefit of exemption granted under Notification No.67/95 available for goods manufactured and captively consumed. She submits that the demand is towards items like....
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.... find that the delay before the Commissioner (Appeals) was only to the extent of 8(eight) days, therefore, we hold that the Commissioner (Appeals) should have condoned the same. Therefore, we condone the delay. 7. We also find that the issue is squarely covered in favour of the Appellant. Identical issue had arisen in the case of the Appellant which has been decided by this Bench in the case of Commissioner of Central Excise, Jamshedpur v. Tata Motors Ltd., cited supra. Relevant paragraphs of the said decision are reproduced below : "2. ................................................. The Lower Authority has not disputed the above features. From the records it appears that there are 26 tailor made products for facilita....
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.... the factory of production. The contention of the Revenue is also that the benefit of Notification No. 67/95-C.E., dated 16-3-95 is not available to the goods in question, as the Notification stipulates that the specified capital goods and inputs manufactured in a factory are exempted when used within the factory of production in or in relation to the manufacture of final specified products. The contention of the Revenue is also that the goods in question are basically storage devices and have no nexus of being used in or in relation to the manufacture of final products. 4. I find that the Notification exempts the specified capital goods manufactured in the factory of production. The goods are classifiable under Chapter 94 of the T....
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....hem, without duty payment, under Notification No.67/95-CE dated 16/03/95 by wrongly classifying the said goods under Chapters 73, 84, 85 and 87 of CETA, 1985 though they appeared to be classifiable under Chapter 73/94 ibid and duty was payable on the said goods because they were neither inputs nor capital goods. ............... 7. It is seen that in a similar issue of the appellant, Hon'ble CESTAT, Kolkata, while dismissing the Department's appeal against Order-in-Appeal No.53/JSR/2009 dated 30/04/09, vide its Order No.A660/KOL/2009 dated 27/10/09, had held that the said goods are classifiable under Chapter 94 of the Tariff which is not disputed by the Revenue and this Chapter is not excluded from the benefit of t....