2013 (5) TMI 182

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..... ing under Sub-Heading Nos.3920.32, 3920.38 and 3923.90 respectively of the Schedule to the Central Excise Tariff Act, 1985. They also make plastic pouches out of plastic film and plastic laminated film and clear plastic pouches. In this process they were captively consuming plastic film and plastic laminated film to make plastic pouches. 2. There were also clearing plastic film and plastic laminated film to other buyers availing Notification 8/99-CE for goods manufactured by Small Scale units. The dispute involved in the present appeals relate to the issue that the value of plastic film and plastic laminated film captively consumed had not been taken into account while calculating the aggregate value of clearances that could be cleared wit .....

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..... ex-parte in adjudication confirming the demand with penalty under Rule 173Q of Central Excise Rules. In appeal proceedings also, adequate opportunities were given for personal hearing which the appellant did not avail. Thereafter, the Commissioner (Appeals) passed the impugned order disposing of the three appeals. Now before the Tribunal, they are represented through their advocate. 4. The learned advocate for appellant invites our attention to para 3(c) of Notification No.8/99-CE dt. 28-2-1999 which reads as under:- 3. For the purpose of determining the aggregate value of clearances for home consumption, the following clearances shall not be taken into account, namely :- (a)          .... (b .....

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..... d by virtue of entry at 1 (i) in the Annexure to Notification 8/99-CE. 9. Considered the arguments on both sides. We are not in agreement with the argument raised by ld. Advocate. Entry at 1(i) of the Annexure to the notification does not make any mention to exclude the goods exempt subject to any condition. The entry has to be interpreted in a plain and simple manner and so long as the plastic pouches were exempted they could not be considered as specified goods. As a consequence, the value of plastic film and plastic laminated film used for making such pouches are to be included the aggregate value of clearances under Notification 8/99-CE. Therefore, we do not find any infirmity in the order passed by the lower authority and same is uphe .....

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