DOSHION LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD

JUDGEMENT

(1.) AFTER hearing both the sides, we find that the appellants are engaged in the manufacture of Water Treatment Plant, RO Plant etc. falling under Chapter Heading 8421.10 of Central Excise Tariff Act, 1985. During the period May 2002 to December 2003, they cleared the goods by availing the benefit of Notification No. 6/2002, Serial No. 237. Accordingly, they filed ER -1 returns for the said months.

(2.) IT is seen that during the scrutiny of ER -1 for the month of Jan., 2004, the Revenue entertained a view that claim of exemption in respect of the said goods in terms of serial No. 237 of Notification No. 06/2002 was not proper, inasmuch as the said goods did not meet the description appearing against the said serial No. The proper serial no. for claim of the exemption was serial no. 196A, which was requiring production of certificate from the concerned authorities specified therein. As the said certificate was not produced, the appellants were held liable to duty.

(3.) ACCORDINGLY , proceedings were initiated against them by way of issuance of show cause notice dated 6 -5 -2006, raising demand of duty of Rs. 4,83,620/ - by invoking extended period of limitation. The said notice culminated into an order passed by original adjudicating authority and confirmed by Commissioner (Appeals). Hence the present appeal.