Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 304 - CESTAT CHANDIGARHSSI exemption - clubbing of clearances - Dummy units - N/N. 8/2000-CE & 8/2001-CE. - Held that:- During the period 01.04.2000 to 31.03.2001, the goods cleared on transfer voucher were ₹ 84,54,291/- and total clearances were ₹ 1,74,63,617/-. If the goods cleared on transfer voucher is reduced, in that circumstances, the total turnover fall within the exemption limit of ₹ 1 Crore. For the period 01.04.2001 to 25.09.2001, the total goods cleared on transfer voucher were ₹ 71,78,508/- whereas, the total sales for the said period of ₹ 1,31,30,386/-. If the goods cleared on transfer voucher is reduced, the clearance will be come down below of ₹ 1 Crore of the exemption limit. These facts were not considered by the authorities below. If the clearance made on the strength of transfer voucher have been reduced from the clearance made invoices or vice-versa, in that circumstances, the turnover of the appellant, if calculated remained the below the SSI exemption limit of ₹ 1 crore - the appellants are enjoying the benefit of SSI exemption notification and are not required to pay duty till their clearance exceeds the SSI exemption limit - appeal allowed - decided in favor of appellant.
|