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2016 (5) TMI 741 - HC - Central ExciseGrant of benefit of Small Scale Industry exemption - Notification No.08/2003-CE dated 1 March 2003 - total value of clearance of excisable goods for home consumption exceeded ₹ 3 crores during the preceding financial years 2002-03 and 2003-04 without payment of central excise duty - Held that:- for a long period of seven years, the appellant did not take up any plea that the declarations dated 14 April 2003 and 12 April 2004 which the assessee claimed to have filed were actually not filed and only photostat copies were filed. This plea was also not taken up during the process of adjudication or during the pendency of the appeal before the Tribunal and it was only after a period of six months after the final order was passed by the Tribunal that the original receipt registers were forwarded on the basis of which the department concluded that the order was obtained on the basis of fraud and interpolations. No explanation whatsoever has been given as to why such a plea was not taken up at the first instance. Therefore, there is no substantial question of law arises. - Decided against the revenue
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