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M/s. Shri Durga Laghu Udyog Versus CCE, Noida

2015 (11) TMI 776 - CESTAT NEW DELHI

SSI exemption under Notification No.8/03 dt.1.3.2003 - Penalty u/s 11AC - Invocation of extended period of limitation - Suppression of facts - Held that:- It is fact on record that investigation was conducted on 14.03.2005 wherein it was found that turnover of the appellant exceeded from the exemption limit during the period 2003-04. It is also a fact that if the appellant has taken registration they were entitled for cenvat credit on the inputs and the credit was available with them more than t .....

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ded in favour of assessee. - Appeal No.E/2307/2010 - FINAL ORDER NO.51601/2015 - Dated:- 7-5-2015 - Mr. Ashok Jindal, Member (Judicial) For the Petitioner : Shri Rajesh Chhibber, Advocate For the Respondent:Shri Devender Singh, AR ORDER PER: ASHOK JINDAL The appellant is in appeal against the impugned order imposing penalty under section 11AC of Central Excise Act ,1944. 2. The facts of the case are that the appellant was availing SSI exemption under Notification No.8/03 dt.1.3.2003. On 14.03.20 .....

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issued to the appellant on 20.10.2008 by invoking extended period of limitation for appropriation of duty paid by the appellant alongwith interest and imposition of penalty under section 11AC. The adjudicating authority after considering the submissions made by the appellant observed that they were not aware of the fact that from the records that they have exceeded exemption limit. Therefore, the adjudicating authority held that as per section 11A (2B) of the Act, the show cause notice is not r .....

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gainst the appellant. Aggrieved with the said order, the appellant is before me. 3. Learned Counsel for the appellant submits that this is inadvertent mistake committed by the appellant during the impugned period that they could not maintain record of their clearance and that they were not aware that they have exceeded exemption limit as per Notification No.8/03. When the investigation was conducted in the factory of premises by the investigating officers and pointed out by them that they have e .....

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rence cannot be drawn that they have malafide intention to evade payment of duty. 4. Further on account of suppression, it is submitted by the learned Counsel that it was not knowledge of the appellant that they have exceeded exemption limit. Therefore, the penalty under section 11AC is not imposable on them. As the appellant has already paid duty and not claiming refund of the same. Further they are entitled for cevnat credit on inputs, the credit is available more than the duty payable as held .....

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