TMI Blog2016 (11) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... over of the impugned period, in that circumstance, the turnover fall below the threshold limit of SSI exemption of Notification No.8/03-CE, the appellant is not liable to pay duty. These facts are required to be verified by the adjudicating authority. Therefore, the matter is remanded back to the adjudicating authority to verify the facts as discussed above, on the basis of the documents produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect from 1.6.2006. The appellant took out the inventory of stock as on 31.5.2006 of auto parts in finished condition i.e. packed condition were excluded and cleared without payment of duty. The auto parts were manufactured from 31.5.2006 found by the appellant that they are below the threshold limit as prescribed under Notification No.8/03CE dated 1.3.2003, therefore, they did not pay duty on tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is that the goods which were in packed condition on 31.5.2006 are not liable to pay duty as the said goods have been manufactured prior to 1.6.2006. Further the same is excluded even the appellant is entitled to for the benefit of SSI exemption Notification No.8/03-CE ibid. Therefore, no duty is payable by the appellant. 4. On the other hand, learned AR submits that these facts ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erified by the adjudicating authority. Therefore, the matter is remanded back to the adjudicating authority to verify the facts as discussed above, on the basis of the documents produced by the appellant. Other issues are kept open for both sides to be agitated before the adjudicating authority. 7. The appeal is disposed of by way of remand. (dictated and pronounced in the court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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