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2011 (2) TMI 714 - CESTAT, CHENNAIDemands, interest and penalty - SSI - Benefit of Rule 173GG / 173GG (1) - The assessees being SSI unit, are availing exemption under a notification which is based upon the value of clearances in a financial year, therefore, assessees are not required to pay duty in respect of all clearance of goods on fortnightly basis - Reliance placed by the Revenue on Circular No.547/43/2000-CX. dt. 11.9.2000 to the effect that if in any unit, which may also be owned by small scale manufacturer, only branded goods for others are manufactured on which normal rate of duty is payable, then benefit of Rule 173GG / 173GG (1) cannot be claimed, is contrary to the provisions of relevant Rules and, therefore, cannot be relied upon for the purpose of holding that assessees were required to pay duty on fortnightly basis - Decided in favour of assessee.
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