TMI Blog2007 (8) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... registered partnership firm engaged in the business of manufacturing and selling of aluminium articles. It has a factory in Ahmedabad. It is registered as SSI unit with the Government of Gujarat. It is in the business of manufacturing aluminium plates, sheets, ingots and strips, aluminium circles and aluminium waste and scrap. 3. We are concerned with the period April 1, 1988 to February 28, 1992. The show cause notice given to the appellant is dated March 24, 1993. It was issued on the following, amongst other grounds, namely, clandestine removal, non-payment of duty on goods cleared during the material period, non-maintenance of statutory records and accounts, selling of pat scrap without payment of duty and non-entitlement to the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m ingots for the year 1990-91 on the ground that the aluminium circles cleared by the appellant during the period 1989-90 as exempted goods, cannot be treated as exempted goods and consequently the total value of clearances exceeded the limit of Rs.2 crores during the earlier year (1989-90) and, therefore, the appellant was not entitled to SSI exemption for the year 1990-91 in respect of ingots. Under the exemption Notification No.175/86-CE concessional rate of duty was admissible provided the value of clearances in the previous year did not exceed Rs.2 crores. This reasoning of the Department was challenged by the appellant before the Tribunal. According to the appellant, vide clause 3 of the exemption Notification No.175/86-CE dated 1 st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any opinion. We leave it to the Tribunal to decide the said two points. Suffice it to say that we are upholding the impugned order of the Tribunal imposing penalties on the partner of the firm, on the partnership firm as well as on the supplier of raw-materials, however, we remit the matter to the Tribunal to decide the question as to whether the assessee was entitled to exemption under Notification No.175/86-CE as also the question as to whether pat scrap was excisable to excise duty under the Central Excise Act, 1944. In deciding the last two points the Tribunal shall ascertain whether there is record to indicate the volume and value of clearances. This last direction is given by us as the appellant has been found guilty of clandestine re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
