ANJANI INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE, SURAT

JUDGEMENT

(1.) THE prayer in the application is to dispense with the condition of pre -deposit of duty of Rs. 4,70,342/ - along with penalty of identical amount. The said demand stand confirmed against the appellant by denying the benefit of Sr. No. 21 to list 6 of Central Excise exemption Notification No. 6/2002 -C.E., dt. 1 -3 -02, which provides exemption to milling and Scouring machine. Inasmuch as the appellants goods are only scouring machine and do not perform function of milling, Revenue entertained a view that the exemption cannot be extended. It is the appellants contention that the exemption is available to milling as welling as scouring machine and the use of expression and between the two only indicates that the exemption is available to both the machines, which operate in different areas.

(2.) WE find, prima facie, merits in the above contention and accordingly, allow the stay petition unconditionally.