2013 (5) TMI 182

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....ng 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 with....

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....x-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)....