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TMI Blog2013 (1) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise duty under sub-heading 5801.21 of the Central Excise Tariff. M/s. Mahavir Textiles is availing of SSI exemption under Notification No. 8/2000-C.E., dated 1-3-2000. Shri Ravinder Jain owns another unit name M/s. H.B. Exports also engaged in manufacture of goods specified in SSI exemption Notification No. 8/2000-C.E., but in respect of the second unit i.e. M/s. H.B. Exports full duty was being paid since the beginning of the financial year and Cenvat credit was being availed. The department was of the view that during the financial year 2000-2001 for determining the eligibility of the clearances of the specified goods by M/s. Mahavir Textile for concessional rate of duty under SSI exemption, the clearances of both the units owned by Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals), this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Shri Nagesh Pathak, the learned Departmental Representative, assailed the impugned order by reiterating the grounds of appeal in the Revenue's appeal and emphasised that in terms of Clause 2(V) of the Notification No. 8/2000-C.E., dated 1-3-2000, when a manufacturer clears specified goods from one or more factories, the exemption slabs in his case shall apply to the aggregate value of clearances mentioned against each of the serial number table and not separately for each factory, that since the respondent owns another unit M/s. H.B. Exports, which also manufactures specified goods, in view of the clear provisions of Clause 2(V) of the SSI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 8/2000-C.E., are owned by same person and thus both the units can be said to be the units of the same manufacturer. While the respondent unit was availing of SSI exemption No. 8/2000-C.E. during 2000-2001, the other unit M/s. H.B. Exports during the same financial year 2000-2001 was paying normal duty and availing Cenvat credit. Under Notification No. 8/2000-C.E. the first clearances up to the aggregate value not exceeding Rs. 50,00,000/- made on or after 1st day of April in a financial year have nil rate of duty and in respect of clearances of aggregate value of Rs. 50,00,000/- made immediately after the first Rs. 50,00,000/- clearances, the rate of duty specified is 5% adv. The dispute is as to when same manufacturer owns more than on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The ratio of the judgments of Tribunal in the cases of CCE, Meerut-I v. Janardan Plywood Industries Ltd. (supra) and Polyinks Pvt. Ltd. v. CCE, Delhi-IV, Faridabad (supra) is that when a manufacturer owns more than one unit, each manufacturing the goods specified in the SSI exemption notification, it is not necessary that each unit should either avail of exemption or stay out of exemption. In our view, the ratio of Tribunal's judgment in these cases is not applicable to this case as the issue involved in this case is totally different. We are, therefore, of the view that the impugned order is not correct and same is liable to be set aside. The impugned order, therefore, is set aside and the order-in-original passed by the Joint Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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