Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 102 - CESTAT MUMBAIDemand of differential duty - SSI exemption - opting out of SSI scheme subsequently - Held that: - the show cause notice itself indicates that for the period from 1.9.2003 to 31.3.2004, the total clearance value of the appellant still is less than ₹ 30 lakhs which is the threshold limit. Same is the case in respect of the period 1.4.2004 to 8.7.2004. If the entire clearance during the period in question is less than the threshold limit, there cannot be any duty liability on the appellant as has been held by the Tribunal in the case of CCE, Kanpur vs. A.K. Chemicals (P) Ltd.[2010 (8) TMI 343 - CESTAT, NEW DELHI], wherein it was held that if intermittently central excise duty is paid, it would not amount to the fact that the appellant has opted out of the small scale exemption; same is the view expressed by the Tribunal in the case of CCE, Kanpur vs. Jaina Detergent Pvt. Ltd.[2014 (3) TMI 162 - CESTAT NEW DELHI] - demand not sustainable - appeal allowed - decided in favor of appellant.
|