TMI Blog2018 (1) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... E/25797/2013-SM - Final Order Nos. 20028 - 20029 / 2018 - Dated:- 8-1-2018 - Shri S. S. Garg, Judicial Member Shri Naveen K, Joint Commissioner (AR) For the Appellant Shri Manoj Pillai, Advocate For the Respondent ORDER Per : S. S. Garg The Revenue has filed these two appeals against the common impugned order dated 31.10.2012 passed by the Commissioner whereby the Commissioner has confirmed an amount of ₹ 16,32,702/- (Rupees Sixteen Lakhs Thirty Two Thousand Seven Hundred and Two only) under Show Cause Notice No. 6/2011 CE dated 28.04.2011 and ₹ 13,18,767/- (Rupees Thirteen Lakhs Eighteen Thousand Seven Hundred and Sixty Seven only) under Show Cause Notice No. 12/2011 dated 04.10.2011 and dropped further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-08, 2008-09 and 2009-10 had exceeded the exemption limit for availing the benefit of SSI exemption, as per Notification No. 08/2003 CE dated 01.03.2003 as amended for respective financial years. After examining the records of the assessee, the Department found various discrepancies and thereafter the assessee was issued various show-cause notices for various periods. The assessee filed reply to the three show-cause notices issued to them and they submitted that they are a Society registered under the Travancore Cochin Literary Scientific and Charitable Societies Act, under an expansion programme of Kerala State Film Development Corporation as per orders of the Government of Kerala. They have also submitted that they have been providing se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, 2002. 4. On the other hand the learned counsel for the assessee defended the impugned order by submitting that the Commissioner (Appeals) in the impugned order has considered in detail all the facts and circumstances and the documents produced by the assessee and after considering all the material on record, the Commissioner has rightly disposed of all the show-cause notices. He further submitted that in the impugned order, Commissioner has dropped all proceedings proposed vide Show-Cause Notice 15/2011 dated 01.12.2011 and the Revenue has not filed appeal against the same. He also submitted that the Commissioner (Appeals) has given grounds for not imposing the penalty under Rule 25 and 27 of the Central Excise Rules, 2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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