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2015 (10) TMI 1955 - CESTAT NEW DELHISSI Exemption - benefit of small scale Notification 08/02-EX, dated 1-3-2002 - Concessional rate of duty - Clearance of exempted goods - Held that:- Revenue has placed on record report from the Deputy Commissioner clarifying that the total value of the branded goods during the period 2001-2002 was to the tune of ₹ 84,56,451/-, relatable to Tariff Heading 5509, though as per the appellant the total clearances of the branded goods, including clearances under Chapter Heading 5509 would be to the tune of ₹ 1.40 crores. Without going into the said factual aspect, we find that even if the branded goods clearances to the tune of ₹ 84,56,451/-, as reported by the Revenue, are taken into account, the total clearances of the previous year would not exceed ₹ 3 lakhs. If that be so, the appellant have complied with the eligibility criteria for availment of the notification during the subsequent financial year and would be entitled to the benefit of the same. Accordingly, we set aside the impugned order - Decided in favour of assessee.
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