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United Sales Corporation Versus CCE Ludhiana

Levy of excise duty - activity of packing/repacking of auto parts - Held that: - I find that as the appellant has claimed that on 31.5.2006, there was inventory of stock of finished goods the same was required to be considered by the adjudicating authority and if the same is excluded from the total turnover 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 .....

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Advocate Present for the Respondent : Shri R.K. Sharma, AR ORDER The appellant is in appeal against the impugned order demanded duty for the period from 1.6.2006 to 31.3.2007. 2. The Brief facts of the case are that the appellant was engaged in the activity of packing/repacking of auto parts. On 1.6.2006, the activity of packing/repacking of auto parts was included in the excise net. After introduction of repacking shall amount to manufacture which became excisable with effect from 1.6.2006. Th .....

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ant was not having separate stock as on 31.5.2006, therefore, the whole of the their turnover exceeded the threshold limit of SSI exemption. The show cause notice was issued to the appellant by invoking the extended period of limitation to demand of duty for the whole period. The show cause notice was adjudicated. The appellant produced an inventory of the stock as on 31.5.2006 but the same was not considered and proposal made in the show cause notice were confirmed. The matter was agitated befo .....

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