TMI Blog2014 (8) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent is while opting for SSI exemption from 1.4.2005, the computer generated invoices continued to indicate the excise duty, ie. from 1.4.2005 to 14.5.2005. - the respondent has not collected any excess amount over and above the price of the cylinder which is fixed at NDP by IOCL which is inclusive of excise duty. The respondent had charged only ₹ 300/- while availing the exemption and continued to charge ₹ 300/- even after crossing the exemption limit. The clerical error, in the consolidated invoices showing break up of excise duty appears to be genuine as the revenue has not disputed the eligibility of SSI exemption. - Demand was rightly set aside - Decided against the revenue. - Appeal No.E/224/2009 & E/CO/41/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Commissioner (Appeals) who after considering the facts allowed their appeal in the impugned order. Aggrieved by the said order, Revenue filed the present appeal. 4. Ld. A.R reiterates the grounds of appeal and submits that the consolidated invoices raised by the respondent on IOCL for the period 1.4.2005 to 14.5.2005 clearly indicated excise duty and cess and submitted the respondent has collected excise duty and also availed SSI exemption under Notification No.8/2003. The amount collected as Excise Duty was not deposited to the department. He also submits that there is no time limit for raising demand under Section 11D of the Central Excise Act. Relied the case law in the case of Kisan Sahakari Chini Mills Ltd. Vs CCE - 2005 (18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L for manufacture and supply of LPG cylinders and as per the said contract and the price is fixed on NDP basis. It is also noticed that the respondents after crossing the SSI limit during the relevant period, i.e. 14.5.2005, started paying duty from 15.5.2005 onwards. It is not a case here that respondent have collected in excess of excise duty over and above what was paid. I also find that as per the contract, IOCL paid only fixed amount of ₹ 300/- per cylinder as per their approved NDP rate and nothing extra irrespective of the fact whether the respondents are availing SSI exemption or clearing on payment of duty. The only lapse on the part of the respondent is while opting for SSI exemption from 1.4.2005, the computer generated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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