TMI Blog2007 (2) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... denied the benefit of SSI exemption in terms of Notification No. 9/2003-CE., dated 1-3-2003 on the goods cleared during the period 2002-2003. In view of the fact, the aggregate value of their clearances during the impugned period exceeded Rs. 3 crores. The show cause notice for short levy has been issued under Section 11A of the Act. There is no plea of time bar in the matter. The plea raised by the assessee is that there was a clarification from Regional Advisory Committee (RAC) meeting of the Vadodara Commissionerate held on 27-3-2003 in response to the query whether the clearance value of the exempted goods for the financial year 2002-2003 is required to be taken into account for deciding the eligibility of exemption during 2003-2004. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in view of bona fide error in calculation of duty and therefore, penalty and interest is not to be levied on this amount. 4. The learned JDR submitted that short levy has been issued under proviso to Section 11A within time and therefore, the plea raised about wrong circular issued by RAC in existence cannot be a ground to set aside the demands. The plea could have been raised if the demands had been raised for larger period. He submits that if the demands are set aside on the plea of a wrong circular issued by RAC, then the subsistence proviso Section 11A would become otiose. The subsistence proviso cannot be overruled by any wrong circular issued by any authority other than the Board of Central Excise. The circulars issued by Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Rs. 300 lakhs in the present financial year From the above, it is clear that the value of all excisable goods for the preceding year should be taken into account. The appellants during the year 2002-03 which is the year preceding the year in which they availed the ex emption Notification No. 8/2003 cleared refined edible oils which attracted nil rate of duty up to March, 2003. The mere fad that the above goods attracted nil rate of duty does not mean that they were not excisable during the above period. In other words, refined edible oils were very much excisable in 2002-03, even though the same attracted nil rate of duty. Once, the goods cleared are held to be excisable condition (vii) of the Notification No. 8/2003 is attracted. Sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d JDR submits that the plea is not sustainable in view of the decision already rendered by this bench in the case of Arun Industries (supra). He also submits that penalty imposed is only Rs. 30,000/- as against the demand of duty of Rs. 6,39,656/-. 9. We have carefully considered the submissions made by the learned Counsel and find that there is no substance in his plea. The matter has already been clarified by the Board by issue of circular referred to supra under Section 37B of the Act. The Tribunal in the case of Arun Industries (supra) has already held in terms of Para 4 which is extracted supra that to arrive at aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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