9911796707
TMI Blog2018 (5) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent(s) ORDER Per : Ashok Jindal The appellant is in appeal against the impugned orders, wherein duty has been demanded against the appellant after exhausting the SSI exemption limit. 2. The facts of the case are that the appellants were manufacturing pipe fittings and availing the benefit of Notification No.8/2003-CE dated 01/03/2003. The case of the department is that during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o filed on 02/04/2009 but the show-cause notice was issued on 19/01/2010. Both the cases were adjudicated and it was held that the appellant is not entitled to the benefit of exemption notification. Against the said orders, the appellant is before us. 3. The Ld. Counsel for the appellant submits that total value of clearances includes certain amount of traded goods during the period 2007-2008 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extended period of limitation. The total value of the clearance for the period 2007-2008was known to the department. In that circumstances, the extended period of limitation is not invocable. We further take note of the fact that the appellant has claimed that gross value of clearances includes the value of traded goods and the same is required to be deducted from the total clearances. This fact w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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