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Srinivasa Clothiers Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai-I

2016 (11) TMI 102 - CESTAT MUMBAI

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 &# .....

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s has been held by the Tribunal in the case of CCE, Kanpur vs. A.K. Chemicals (P) Ltd.[2010 (8) TMI 343 - CESTAT, NEW DELHI], wherein it was held that if intermittently central excise duty is paid, it would not amount to the fact that the appellant h .....

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ant. - 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 respon .....

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cords, we find that the issue that falls for consideration in these appeals is whether the appellant is required to discharge the differential central excise duty demanded and confirmed by the lower authorities. The appellant had claimed the benefit .....

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se 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 .....

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al 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 lim .....

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