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M/s. Bhavi Plast Pvt. Ltd. Versus Commissioner of Central Excise, Thane I

2016 (11) TMI 1331 - CESTAT MUMBAI

Demand of differential duty - the appellant had exceeded the small scale industries exemption limit by suppressing the value of the clearances affected which were beyond the threshold limit of ₹ 30 lakhs - Held that: - it is a common knowledge .....

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te value of clearances of any year. - As regards the total clearances value, we do find some merits in the submission made in the grounds of appeal by the appellant, as the value seems to include the trading activity also and the work done on job .....

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the material was also supplied by the concerned assessee. In our view, revenue authorities have misdirected themselves in including such value in job work in the clearance value of the appellant. - Appeal allowed. - Appeal No. E/2060/05 - Order N .....

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peal No. BR/26/TH-I/2005 dated 17.03.2005. 2. None appeared on behalf of the appellant. Since the appeal is of 2005, we take up the appeal for disposal in the absence of any representation. 3. Heard the ld. Departmental Representative. 4. He submits .....

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hreshold limit of ₹ 30 lakhs. 5. On perusal of the documents and the grounds in appeal, we find that the appellant is contesting the differential duty demand on the ground that the said duty liability has been wrongly worked out by including co .....

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f clearance in order to inflate the aggregate value and denying them the benefit; it is also the case of the appellant that the revenue authorities have included the value of the clearances in relation to the goods manufactured by them under chapter .....

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claimed the benefit of notification 53/88-CE which exempts the goods so manufactured if the conditions are fulfilled. The only condition that needs to be fulfilled is that the final products are manufactured out of raw materials falling under chapte .....

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s have not considered these submissions. 7. In our view, it is a common knowledge that FRP, PVC and PP line tanks are made out of raw material which fall under chapter 39 i.e. commonly known as plastic. In view of this, we hold that the value of the .....

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