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2011 (2) TMI 597 - CESTAT, NEW DELHISSI Exemption - Classification - Search and seizure - On 23-2-07, the factory was searched by the officers in presence of respondent’s representative and it was found that the unit had two wire drawing machines and was engaged in the manufacture of copper wire but neither had obtained Central Excise Registration nor had given any declaration for availing the SSI exemption - Since in this case the goods being manufactured were excisable goods attracting Central Excise duty, the same would not automatically become exempt from duty under SSI exemption under Notification No. 8/03-CE, unless the assessee exercises the option for availing the same by filing the declaration to the department. In this case, admittedly no declaration had been made and on the contrary the respondent was not only not maintaining any record of production and sales but was also systematically destroyed the record of clearances of the finished goods - Decided against the assessee since penalty on the respondent firm has been imposed, separate penalty on Shri Shyam Sawaria is not called for and as such, the Commissioner (Appeals)’s order setting aside the penalty on him is upheld - Revenue’s appeal is partly allowed
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