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M/s Mahindra Tubes Pvt Ltd, Shri Krishna Lal Agarwal Versus Commissioner of Central Excise And Service Tax, Siliguri

2016 (1) TMI 152 - CESTAT KOLKATA

Disallowance of the benefit of value based SSI exemption under Notification No. 08/2003-CE - whether appellant has crossed the exemption limit of ₹ 4.00 crores under Notification No. 8/2003-CE or not - Held that:- If cost of bought out items, freight incurred in despatch of excisable goods & element of excise duty is taken out of the contracted value then the value of clearances made by the appellant in each of the relevant financial years will be within the Small Scale exemption. As the i .....

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judicating authority to make out any head or tail of the submissions made by the appellant. These verifications have to be made by the Adjudicating authority on production of such quantification C.A.'s certificates claimed by the appellant. The matter is, therefore, remanded to the Adjudicating authority for de novo consideration after affording an opportunity of personal hearing to the appellants. Appellants should produce the relevant data /C.A. certificate before the Adjudicating authority du .....

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sioner of Customs, Central Excise & Service Tax, Silliguri. Under this Order-in-Original dated 21/2/2013, Adjudicating authority has confirmed a demand of ₹ 1,12,07,658/-against the appellant alongwith interest and also imposed penalties upon the appellant M/s. Mohindra Tubes (P) Ltd. A penalty of ₹ 2 Lakh has also been imposed upon the other appellant Shri Krishna Lal Agarwal under Rule 26 of the Central Excise Rules, 2002. 2. Shri B.N. chattopadhyay (Consultant) appearing on be .....

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aid has not been excluded while calculating the value of clearances. That if the value of bought out items is taken out and the element of excise duty/freight is taken out then value of clearances of finished goods in all the financial years will be less than ₹ 4.00 crores. It was strongly argued that all the relevant documents were furnished to the Adjudicating authority but he has ignored the submissions of the appellant. He emphasized by bringing to the notice of the Bench bunch of reco .....

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ements of freight/bought out items/central excise duty payable etc. were not substantiated by the appellant. It was also his case that goods exempted under Notification No. 6/2006-CE dated 1/3/2006 are subject to some conditions which have not been explained to have been fulfilled before the Adjudicating authority. Learned A.R. thus strongly defended the order passed by the Adjudicating authority. 4. Heard both sides and perused the case records. The issue involved in these appeals is whether ap .....

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