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2012 (9) TMI 601 - CESTAT, AHMEDABADSSI exemption - Clubbing of turnover - assessee having two units - issuance to SCN to both the units - period of limitation - Held that:- the show cause notice to the appellants (i.e. Alang unit) had been issued taking into consideration the clearances effected by the Sihor unit as well as the Alang unit. - Whether the Sihor unit had paid duty at the normal rate or concessional rate or availed full exemption, it would not affect the clubbing of clearance value of Sihor unit with Alang unit for the purpose of availing benefit of Notification No.9/98-CE. The show cause notice issued to the Sihor unit for the same period therefore does not amount to double jeopardy as in that case, the appellants had claimed exemption under Notification No.8/98 dated 2-6-98 which was in contravention of clause 2(v) of the Notification and the issue therefore is different from the issue in the present case. As the fact of availment of exemption on Alang unit was not declared in Rule 173B declaration of Sihor unit, cannot be made the basis for establishing intention on the part of the appellants in as much as admittedly the fact of existence of Alang unit was mentioned in the said declaration - as the demand in the present case is admittedly beyond the normal period of limitation of six months the appellant s appeal of the Sihor unit was allowed only on the limitation - in favour of assessee.
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