TMI Blog2016 (3) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... s no doubt left as to how the first clearances are to be calculated. In the instant case the appellants took registration on 29/05/2001 and therefore, it is not possible for the revenue to know what was their clearance during the month of April 2001. The notification as amended was very clear and unambiguous. In the era of self assessment, it is the responsibility of the assessee to correctly determine the duty as per law. It is seen that the appellant failed to do so in this case. The appeal filed by the appellant is dismissed. - Appeal No. E/2046/05 - A/85830/16/EB - Dated:- 17-2-2016 - S. S. Garg, Member (J) And Raju, Member (T) For the Appellant : Ms Kranti Rathi, Adv For the Respondent : Shri V K Shashi, Asst. Comm. (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as required under the said proviso. Accordingly, a show-cause notice was issued in 2003 seeking to include the said value in the first clearance as computed in the first paragraph of Notification No. 08/2001. The demand was confirmed by both the lower authorities. Aggrieved by the said order, the appellants are in appeal before the Tribunal. 3. The learned Counsel for the appellant argued that the clause 3(b) clearly indicates that the clearances bearing brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4 of exemption Notification No. 08/2001 would not be included for the purpose of determining the aggregate value of clearance for home consumption. She argued that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n exemption based on quantity or value of clearances) under any other notification or on which no excise duty is payable for any other reason ; (b) clearances bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4 ; (c) clearances of the specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods; (d) clearances of strips of plastics used within the factory of production for weaving of fabrics or for manufacture of sacks or bags made of polymers of ethylene or propylene. Provided that the clearances for home consumption of goods, whether on payment of duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unambiguous and it says that clearance upto ₹ 1 crore beginning with 01/05/2001 in the remaining part of the financial year shall be exempted from excise duty. The use of word upto in the classification clearly points to the fact that it can be less than ₹ 1 crore. The said clarification also states that clearances of garments already effected upto 30/04/2001 shall be taken into account for computing full or partially exemption limit of ₹ 1 crore under Notification No. 08/2001-CE. 8. In these circumstances, there is no doubt left as to how the first clearances are t be calculated. The learned Counsel has relied on the decision of the Hon'ble Supreme Court in the case of CCE Vs. Power Control - 1992 (62) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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