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2014 (7) TMI 734 - AT - Central ExciseConfiscation of goods - Availment of SSI Exemption - Seizure of goods on the basis that same were not accounted in C.E. Records - Department contends that the clearances of the appellant were far in excess of the threshold limit for SSI exemption - Held that:- Confiscation of the goods seized from the premises of M/s Shree Ganesh Plywood and M/s Ply Care would be sustainable only if the allegation of duty evasion against M/s Shree Ganesh Plywood by wrongly availing the SSI exemption and grossly under reporting the value of the goods manufactured and cleared by them is upheld. If this allegation is not upheld and it is found that the value of clearances of M/s Shree Ganesh Plywood were well within the SSI exemption, they would neither be required to take Central Excise registration nor would be required to maintain the statutory records. Thus, the issue involved in these appeals is linked with the facts and issues involved in the show cause notice dated 09/05/2012 issued to M/s Shree Ganesh Plywood and both the matters should have been adjudicated together. When the allegation of wrong availment of SSI exemption by under reporting the value of the goods manufactured and cleared is yet to be adjudicated, M/s Shree Ganesh Plywood cannot be accused of not obtaining Central Excise registration and not maintaining the RG-1 register and other statutory Central Excise records - Matter remanded back - Decided in favour of assessee.
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