2026-VIL-1140-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Duty Exemption to Hot Rolled Patta Patti - Whether exemption from central excise duty in terms of Notification No. 12/2012-CE dated 17.03.2012 is available for hot rolled patta patti which has not undergone any process after hot rolling but before cold rolling, or whether the exemption notification requires that some process other than cold rolling must be undertaken on the goods to qualify for exemption – HELD - The exemption under Sr. No. 203 of Notification No. 12/2012-CE dated 17.03.2012 is available for hot rolled patta patti. The Instruction F. No. 96/85/2015-CX.I dated 07.12.2015 clarifies that all processes prior to the cold rolling stage are eligible for exemption from duty. The expression "pattis and pattas" in general trade parlance includes stainless steel flats, and therefore the benefit of exemption is available to the process of hot rolling of stainless steel flats. The hot rolling process takes place prior to the cold rolling process, and therefore hot rolled pattas and pattis are clearly covered under the exemption notification - The Board's clarification was worded with no room for doubt and field officers are bound by such clarifications. Where the appellant is legally eligible for the exemption notification, there is no question of penalty being imposed - The order passed by the learned Commissioner (Appeals) setting aside the demand of central excise duty and penalty, is upheld – Revenue appeal is dismissed
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