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2010 (12) TMI 992 - AT - Central ExcisePenalty - denial of benefit of SSI exemption - as per CCE v. M.P.V. & Engg. Industries [2003 (3) TMI 107 - SUPREME COURT OF INDIA] the manufacturer is entitled for the benefit of the SSI exemption Notification from the date of application, in pursuance to which the registration has been granted - Held that:- Appellant produced a copy of the application which was filed in February, 1988, on which no date has been mentioned. Even second application was made sometime in February/March, 1988. The Certificate of Registration was granted on 31-3-88. Therefore, in absence of the date on which the application is submitted, it is difficult to say that the Appellant are entitled for the benefit of SSI exemption Notification from which date. As there is no evidence produced by appellant regarding date of second application, hence, the appellants are entitled for the benefit of Notification from the date of registration i.e. 31-3-88, Appellant failed to produce any evidence in support of their claim, penalty of Rs. 1.00 lakh has been imposed only on the ground that the Appellant had wrongly availed the benefit of the SSI exemption Notification. As held that the Appellant are entitled for the benefit of Notification with effect from 31-3-88, therefore no ground to interfere with the quantum of penalty imposed on the Appellant. Therefore, the Appeal is dismissed.
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