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2018 (8) TMI 883 - AT - Central ExciseSSI Exemption - crossing of threshold limit - Adjudicating Authority did not find favour with the appellant's contention on the trading activities and accordingly confirmed the demand by treating the entire clearances as that of being appellant's own manufactured goods - appellant claimed bonafide belief - Penalty - Held that:- The Revenue has allegedly taken into account the traded goods - demand set aside. The appellants crossed the SSI Exemption limit during the period 2006-07 till 2011-12 and were not paying the duties on the excess clearances. In such a scenario, the appellant's belief of bona-fide cannot be appreciated in as much as, the assessee's non-payment of duty continued for a long period and it cannot be said that the appellant was not aware of such limit. In as much as, they themselves were availing the benefit of the SSI Exemption Notification and are expected to know the value of exempted clearances. It is for them to bring to the notice of the Revenue or to start paying duty on their own, once they cross the limit. Appeal allowed in part.
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