2005 (3) TMI 231

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....having suppressed the manufacture and sale of the tin containers during the period in dispute with the aid of power with a view to evade the payment of duty and thereby to avail the benefit of SSI exemption limit and exemption under Notification Nos. 5/98, 5/99 and 6/2000 which exempted the goods from payment of duty, if manufactured without the aid of power. 4. We have heard both the sides and gone through the record. 5. It would be convenient to refer to the duty demand as detailed in the impugned order, year-wise. 1998-1999 : 5.1 The differential duty claimed is of Rs. 9,03 682/- on the ground that the appellants during this year, manufactured the goods with the aid of power but did not pay the appropriate duty. But there is no tang....

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....re exempt from payment of duty under the notifications referred to above. There is nothing on record to prove if the officers of the department visited the factory premises of the appellants after 4-5-1999 and found them manufacturing the goods with the aid of power. Therefore, the duty demand for this period is also not sustainable. 2000-2001 : 5.3 The demand raised for this period is Rs. 6,69,984/-. But from the record, it is evident that till 1-4-2000, after surrendering the registration certificate, the appellants manufactured the goods without the aid of power and on clearance of the same, duty was not paid by them under the above referred notifications. They, however, got the registration again on 12-4-2000 from the department. The ....