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2012 (10) TMI 108 - AT - Central ExciseExtended period of limitation - SSI Exemption - Appellants are having two units - Appellants were availing two exemptions simultaneously for two units - Condition No. 2(iv) of the Notification No. 8/2002 clearly stipulates that where a manufacturer clears the specified goods from one or more factories, the exemption in that case shall apply to the aggregate value of the clearances mentioned against each of serial numbers in the said table and not separately against each factory – Held that:- Appellants had nowhere brought in the knowledge of the Department at any point of time that the two Units of the Appellant Firm were under the same proprietorship of and were availing exemption under either Notification No. 8/2002 or 9/2002 - facts came to the knowledge of the Department on scrutinizing their records. Therefore, the lower authorities have rightly invoked the extended period of limitation - demands are confirmed
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