TMI Blog2008 (7) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... brand name condequip falling under Chapter Headings 84, 87 and 72 of CETA, 1985. The respondents were issued a show cause notice dated 9-10-2001 alleging that they have contravened provisions of Rule 173B, 9(1) and Notification No. 9/2000 dated 1-3-2000 47/2000 dated 1-9-2000 as they had suppressed the facts that they are having another unit by the same name situated at Goa. The said show cause notice was adjudicated by the adjudicating authority and adjudicating authority accepted the contention raised by the respondent and dropped the proceedings initiated by the show cause notice. Aggrieved by such dropping of proceedings, Revenue preferred an appeal before the learned Commissioner (Appeals). 3. The learned SDR submits that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction for raising of demand and collection of duties from the two unit by the competent authorities at Mumbai and Goa respectively. After the aggregate value of the clearances, taken together for these units, exceed the slab exemption provided, both units shall be liable to discharge Central Excise duties at normal rates. Also, the claim of the appellant that only unit at Mumbai is availing the facility of modvat credit would not make any difference on the question of discharge of duties at the slab rates prescribed under the said Notification, modvat benefit would be required to be regulated separately by the unit at Mumbai and Goa, if so availed, in accordance with the Modvat/Cenvat Rules read with the terms of SSI notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the factory of production of the specified goods; (d) clearances of strips of plastics used within the factory of production for weaving of fabrics or for manufacture of sacks or bags made of polymers of ethylene or propylene. 8. From the plain reading of the above clause, it is clear that the clearances, which are exempted from the whole of the excise duty is to be excluded, for arriving at the value of the clearances made by the respondent. In this case, the respondent at Mumbai unit, though having not declared the existence of Goa unit, cannot be deprived of the benefit of the Notification No. 9/2000, as it is undisputed, that at Goa unit, the respondent has availed the benefit of Notification No. 9/2000, which exempt the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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