Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 233 - AT - Central ExciseSSI Exemption - Notification No. 08/2003 - computation of value of clearance of the proceeding year - inclusion of value of branded goods - There is also no dispute to the effect that while computing the threshold limit of ₹ 4 crore, the value of such branded items is not required to be taken into consideration. However, the said medicines manufactured by the appellant with the brand name of other person are exempted in terms of another notification No. 4/06-CE. The Revenues entire case is that inasmuch as branded goods are exempted in terms of Notification No. 4/06, their clearance value is required to be taken into consideration for computing the eligibility criteria of clearance value of ₹ 4 crores Held that:- The Revenue reliance on the earlier stay order of the Tribunal in the case of Astra Lighting Ltd. vs. CCE, Chandigarh [2009 (4) TMI 646 - CESTAT, NEW DELHI], wherein by entertaining prima facie view that clearance of exempted branded goods from a unit located at Baddi unit in Himachal Pradesh after availing exemption notification No. 50/03 CE, are required to be taken into consideration while arriving at the total clearance - Tribunal while passing the said order has not examined the provisions of notification in question in detail and has not referred to said para 3A (b) of the notification. Bar Of Period of Limitation – Held that:- The demand involved in one of the cases is prima-facie barred by limitation inasmuch as the same is for the period April, 2007 to December, 2007 whereas the show cause notice was issued on 19.8.09 - the department was aware of the facts - Stay granted.
|