9911796707
TMI Blog2008 (10) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... tta, learned Consultant appearing for the Appellants states that the Appellants obtained several inputs from a public sector company and physically mixed them to produce 'Thinners' from the year, 2002-2003 onwards. Initially, the Appellants were under the impression that since no manufacture is involved in producing the 'Thinners', the same is not excisable and therefore, the Appellants did not apply for Excise Registration, though they applied for registration as a Small-Scale Industrial Unit and also took both Sales Tax and Income Tax Registrations. He states that the Appellants have maintained the necessary books of accounts as well as the invoices under which the inputs were obtained. He further states that on 9-9-05 the Appellants, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.00 N.A. 1,81,20,100.00 1,56,20,676.00 16% 24,99,324.00 N.A. TOTAL-II 2,90,80,100.00 2,56,20,776.00 - 34,59,324.00 Nil. 2004-05 1,09,60,000.00 1,00,00,000.00 9.6% 9,60,000.00 9,600.00 3,61,22,620.00 3,11,40,190.00 16% 49,82,430.00 49,824.00 TOTAL-III 4,70,82,620.00 4,11,40,190.00 59,42,430.00 59,424.00 2005-06 TOTAL-IV 2,60,82,432.00 2,24,84,855.00 16% 35,97,577.00 71,952.00 Grand Total 13,12,06,657.00 11,47,64,360.00 - 1,64,42,297.00 1,31,376.00 In the above Table, the assessable value has been re-calculated taking the sales price as the cum-duty price, and the duty and Education Cess have been calculated on the same as Rs. 1,64,42,297.00 and Rs. 1,31,376.00 respectively. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h by them that they had no mala fide motive in not reporting production and clearance earlier appears to be bona fide and plausible. Their submission in this regard is further strengthened by the fact that there is no duty demand for the period after 9-9-05, which goes to show that after allowing the small-scale exemption, which we find, has not been denied by the Department even while issuing the Show Cause Notice, the Appellants would not have any net duty-liability for the past period, i.e., from 2002-03 till 8-9-05, if the calculation submitted by the Appellants in paragraph 8 of the Grounds of Appeal is correct. It has been submitted by the Appellants that they had submitted all the invoices and other documents before the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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