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2015 (6) TMI 780 - AT - Central ExciseSSI exemption - Duty demand on the basis of power consumption - Held that:- Appellant during the period of dispute had neither taken central excise registration nor were paying duty, claiming that their clearances are fully within the SSI exemption limit. However, the challan book recovered from the factory which contained the details of the clearances during the period 06.05.2011 to 18.10.2011 showed the clearances of pipes weighing 3,55,825 Kg. during this period and valued at ₹ 2.49 Crores. This itself, in our view, shows that the clearances during this period had exceeded the SSI exemption limit and the duty involved on these clearances would be at least ₹ 10.00 to 12.00 Lakhs. Though duty demand cannot be confirmed merely on the basis of power consumption, the recovery of challan book for the period 06.05.2011 to 18.10.2011 containing details of clearances during this period does indicate that the value of the clearances of appellant unit may be far in excess of SSI limit. In view of this, we are of the view that this is not a case for waiver from the requirement of pre-deposit. - Partial stay granted.
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