TMI Blog2017 (3) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... uch as the assessee-Appellants did not follow the CT-3 procedure, the goods will have to be included in the threshold limit of SSI Exemption. Inclusion of job-work in the threshold limit of SSI exemption - Held that: - appellants have failed to show that the goods claimed to be cleared by them for job work have not been further used in the manufacture of dutiable goods. Hence, the lower authorities have rightly denied the benefit of exemption under the N/N. 214/86. Extended period of limitation - penalty - Held that: - The assessee-Appellants did not disclose to the Department that their clearances have crossed the exemption limit and also used the parallel invoices for the clandestine clearance to keep the turnover within the prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he inter alia stated that he was working in the capacity of Accountant and was authorised signatory in respect of the Central Excise matter. From the scrutiny of record, it was noticed that the party had been using the parallel invoice books and thus it appears that the party was suppressing their production and clearing the same without mentioning in their books of account. In the statement, the Accountant had admitted that they have cleared the goods on the invoices issued from the invoice book not having the printed serial numbers. Two sets of invoices were found; in the first set there was a serial number and in another set there was no serial number. He also admitted that they have cleared the goods on the invoices issued from invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment, has relied on the impugned order. 6. After hearing both sides at length and on perusal of record, it appears that parallel invoice books were found during the course of search. The authorised signatory had admitted that the goods were cleared on the basis of invoices which do not contain the printed serial number. Thus, it is established that it is a case of clandestine removal. 7. Regarding the 100% EOU sales, it appears that the assessee-Appellants have not followed the procedure and condition laid down in the Notification No. 22/2003-CE of procuring CT-3 certificate. Hence, the assessee-Appellants are not eligible for the deduction under EOU. Inasmuch as the assessee-Appellants did not follow the CT-3 procedure, the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... site, which is not excisable. According to him, the assessee-Appellants did not include this turnover in the threshold value for SSI exemption. He also relied upon the ratio laid down in the following cases : (i) Craft Interiors Ltd. vs CCE, Bangalore , 2005 (187) ELT 113 (Tri.-Bang); (ii) Craft Interiors Pvt. Ltd. vs CCE, Bangalore, 2006 (203) ELT 529 (SC); and (iii) Interscape vs CCE, Bangalore-III , 2009 (235) ELT 257 (Tri.-Bang) By considering the case law cited by the learned counsel for the assessee-Appellants, it appears that they had failed to show that the goods claimed to be cleared by them for job work have not been further used in the manufacture of dutiable goods. Hence, the lower authorities have rightly denie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of the invoices is not supported by corroborative evidence. The Department has not verified any purchase and receipt of raw material, excess/shortage in stock, electricity consumption etc. 11. Considering the totality of the facts and circumstances of the case, it appears that Shri Surya Kant, authorised signatory of the assessee-Appellants, in his statement has stated that the goods were cleared on the basis of parallel invoices which did not contain the serial numbers. Thus, it is clear that these were not the rough papers. When it is so, we find no reason to interfere with the impugned order where the clandestine sale was computed. 12. Lastly, the submission of the learned counsel is that the entire demand is barred by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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