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2017 (3) TMI 1435 - AT - Central Excise100% EOU - SSI exemption - clandestine removal - duty paying documents - parallel/fake invoices - Held that: - it appears that parallel invoice books were found during the course of search. The authorised signatory had admitted that the goods were cleared on the basis of invoices which do not contain the printed serial number. Thus, it is established that it is a case of clandestine removal. Regarding the 100% EOU sales, it appears that the assessee-Appellants have not followed the procedure and condition laid down in the N/N. 22/2003-CE of procuring CT-3 certificate. Hence, the assessee-Appellants are not eligible for the deduction under EOU. Inasmuch as the assessee-Appellants did not follow the CT-3 procedure, the goods will have to be included in the threshold limit of SSI Exemption. Inclusion of job-work in the threshold limit of SSI exemption - Held that: - appellants have failed to show that the goods claimed to be cleared by them for job work have not been further used in the manufacture of dutiable goods. Hence, the lower authorities have rightly denied the benefit of exemption under the N/N. 214/86. Extended period of limitation - penalty - Held that: - The assessee-Appellants did not disclose to the Department that their clearances have crossed the exemption limit and also used the parallel invoices for the clandestine clearance to keep the turnover within the prescribed limit. Under these circumstances, we are of the view that the extended period of limitation was rightly invoked and penalties were correctly imposed. Appeal dismissed - decided against appellant-assessee.
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