TMI Blog2014 (7) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were seized on the ground that the same were not accounted for in any Central Excise records which the appellant were required to maintain, as the department was of the view that the clearances of the appellant were far in excess of the threshold limit for SSI exemption. However, stead of combined proceedings for confiscation of the seized goods and duty demand on the basis of denial of SSI exemption, a separate show cause notice was issued to the appellant for confiscation of the seized goods for their non-accountal and imposition of penalty on them. This show cause notice was adjudicated by the Assistant Commissioner vide order-in-original dated 25/11/11 by which the goods seized from the factory and godown premises of M/s Shree Ganesh P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to obtain a Central Excise registration nor were required to maintain the statutory Central Excise records and, hence, no action could be taken against them for non-maintenance of RG-1 register etc., that though the matter of confiscation of the seized goods was adjudicated on 25/11/11, the department has issued show cause notice to M/s Shree Ganesh Plywood alleging gross under reporting of the value of their production and clearances and thereby wrong availment of the SSI exemption, only on 09/05/12, that by this show cause notice dated 09/05/12, the duty of ₹ 1,60,99,854/- has been demanded from M/s Shree Ganesh Plywood alongwith interest thereon under Section 11AB, besides proposal for penalty on them under Section 11AC, that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In view of this, the impugned order is set aside and the matters are remanded to the Commissioner for denovo adjudication. The show cause notices issued to the appellants must be adjudicated by the Commissioner alongwith the show cause notice dated 09/05/12 and the question of confiscation of the seized goods in these appeals would arise only if the allegations of wrong availment of SSI exemption as made in the show cause notice dated 09/05/12 is upheld. The appeals as well as stay applications are disposed of, as above. (Operative part of the order pronounced in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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