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2016 (11) TMI 102 - CESTAT MUMBAI

2016 (11) TMI 102 - CESTAT MUMBAI - TMI - Demand of differential duty - SSI exemption - opting out of SSI scheme subsequently - Held that: - the show cause notice itself indicates that for the period from 1.9.2003 to 31.3.2004, the total clearance value of the appellant still is less than ₹ 30 lakhs which is the threshold limit. Same is the case in respect of the period 1.4.2004 to 8.7.2004. If the entire clearance during the period in question is less than the threshold limit, there canno .....

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ppeal allowed - decided in favor of appellant. - E/4065/05, E/1614/06-Mum - A/90675-90676/16/EB - Dated:- 28-9-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri R.B. Popat, C.A., for appellant Shri Ashutosh Nath, Assistant Commissioner (AR), for respondent ORDER These two appeals are directed against order-in-appeal No. BR(2908-2899)/M-I/2005 dated 21.2.2005 and since the issue is same, they are being disposed of by common order. 2. Heard both sides and pe .....

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duty liability on the goods. It is the case of the Revenue that having discharged the duty liability on the finished goods cleared subsequently, the appellant had opted out of the small scale exemption benefit and needs to discharge the entire duty liability from September 2003 to 31.3.2004 and April 2004 to July 2004. 4. On consideration of the submissions made by both sides, we find the impugned order is unsustainable. Firstly, we find that the show cause notice itself indicates that for the .....

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