Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1440 - AT - Central ExciseSSI Exemption - crossing of threshold limit - suppression of value - Department has received the information that the assessee-Appellants have already exhausted the SSI limit of ₹ 1 crore, but are preparing the bills/vouchers by showing the lower value by 25 to 50% - Held that: - the sole case of the Department is based on the information generated from the computer - The assessee-Appellants have not maintained any register for the raw material and the finished stock. Hence, the actual production cannot be verified. It proves that they have kept the production within the prescribed limit of SSI Exemption by showing the lower value on the vouchers or sometimes selling the goods without any vouchers - demand upheld - appeal dismissed - decided against appellant.
|