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2017 (1) TMI 492 - CESTAT NEW DELHI

2017 (1) TMI 492 - CESTAT NEW DELHI - TMI - SSI exemption - value of clearances exceeding ₹ 300 lakhs - Held that: - the respondent is supplying foods items along with beverages, juices, alcohol and other items which are not prepared by the respondent. Most of the items are bought out items. The sale figures of these items have been shown in the balance sheet is of all the items; i.e. bought out and prepared in the kitchen and this figures have been taken by the Revenue to deny the benefit .....

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- Dated:- 2-1-2017 - Mr Ashok Jindal, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) Shri G R Singh, AR for the Appellants Shri K K Anand, Advocate for the Respondent ORDER Per Ashok Jindal Revenue is in appeal. The brief facts of the case are that respondent is engaged in the manufacture of cakes, pastries and cookies which are classifiable under Central Excise Tariff Heading 19059010. A show cause notice dated 26.10.07 was issued to the respondent to demand duty for the financial y .....

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ents and benefit of exemption notification was denied. On appeal before Commissioner (Appeals), after examining the issue in details learned Commissioner (Appeals) allowed the exemption. Aggrieved from the said order, Revenue is before us. 2. The Learned AR appearing on behalf of the Revenue, submits that as per clause 2 (vii) of the notification No. 8/2003 CE dated 1.3.2003 in case the aggregate value of clearances exceeds ₹ 300 lakh in the preceding financial year, the respondents were r .....

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ent submits that the respondent is a club and supplying various food items as well as hostel rooms, cakes, pastries and cookies and cost of various preparations of vegetables, fruits, nuts or other parts of plants , soft drinks, aerated water and juices etc. Out of all these items, some are bought out items which are not prepared by the respondents in their club itself. And all clearance of cake pastries and cookies are within the prescribed monetary limits of the notification. Therefore, learne .....

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s figures have been taken by the Revenue to deny the benefit of exemption notification which is not correct. Moreover, the Revenue has not taken any pain to determine the value of food prepared and cake and pastries prepared by the respondent in their kitchen. As revenue has failed to quantify the correct figures of food and cake and pastries prepared by the respondent, in that circumstances, the benefit of exemption notification cannot be denied blindly. We do agree with the observations of lea .....

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3-CE dated 01.3.2003 has been denied to the excisable and dutiable goods i.e. cakes, pastries and cookes manufactured by the appellants on ground that the income of Food as per Balance sheets of the appellants for the year 2003 to 2005-2006 was more than ₹ 300 lacs i.e. the limit prescribed for value of clearances of all excisable goods during the preceding financial year prescribed in terms of notification No. 8/2003 CE dated 01.3.2003 for determining the eligibility for SSI exemption. I .....

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that none of the above mentioned exercises has been conducted by the department for attributing the income from Food items to the value of clearances of excisable goods attracting Nil rate of duty and for calculating the value of clearances of all excisable goods in terms of Notification No.8/2003-CE dated 1.3.2003 for determining the SSI exemption for dutiable goods i.e. Cakes, pastries and cookies. I further find that the impugned show cause notice indicates that the income shown on account o .....

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