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TMI Blog2022 (2) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Original No. CAL-EXCUS-000-COM-013-16-17, CAL-EXCUS-000-COM-014-16-17 and CAL-EXCUS-000- COM-015-16-17 dated 29.12.2016, they are heard together and are disposed of by this common order. 2. The appellant is a manufacturer of "handmade laundry soap without the aid of power' falling under CSH 3401 1942 of the Central Excise Tariff Act, 1985, is registered as a Women‟s Society under the Tamil Nadu Societies Registration Act, 1975; all the members of the society are women and the employees / labourers are also women from the nearby villages. 3. Three Show Cause Noticesnamely : (i) SCN No. 112/2015-C.E. dated 02.07.2015 (ii) SCN No. 55/2015-C.E. dated 04.08.2015 (iii) SCN No. 17/2016-C.E. dated 02.04.2016 were issued, inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k, Palakkad District dated 17.11.2015 to the effect that the appellant‟s unit is functioning in Re-survey No. 348/2, Block-45 at Moolathara Village, Chittur Taluk, Palakkad District. The appellant also placed reliance on various decisions, but however, the Commissioner vide impugned orders has denied the benefit of the Notification No. 88/88-C.E., thereby confirming the demand of duty along with interest and penalty under Section 11AC of the Central Excise Act, 1944. Seriously aggrieved, the appellant has filed the present appeals. 4. Heard Shri B.V. Kumar, Learned Advocate for the appellant and Smt. D.S. Sangeetha, Learned Additional Commissioner (Authorized Representative) for the Revenue. 5.1 The Learned Advocate for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se declarations were duly acknowledged by the Inspector of Central Excise / Range Superintendent, which effectively points to the fact that there was no suppression whatsoever involved. 5.2 He would also refer to the appellant‟s Audit Report user the Income Tax Act wherein also it is clearly mentioned that "SAC Industry is a unit of 'Mahalir Suya Velaivaipu Abhiviruthi Sangam', having its Head Office at 29, Theppakulam Street, Pollachi - 642 001 and having its Branch at XI/256, Charalapathy, Moolathara, Meenakshipuram, Palakkad, Kerala - 678 533', which is also duly reflected in their Income Tax returns from the Assessment Year 2010-11 onwards. 5.3 He would also refer to the certificate dated 10.10.2006 issued by the Commercial Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of their activities in other rural areas as well. 5.7 In a nutshell, the contentions of the Learned Advocate for the appellant, inter alia, are that the appellant manufactures "handmade laundry soap without the aid of power'; that the appellant is registered as a Women‟s Society under the Tamil Nadu Societies Registration Act, 1975 and that the appellant-society was registered in the year 2006; that thereafter, they decided to start a second unit in Charalapathy, Moolathara, Meenakshipuram, Palakkad in 2010 as part of their activities in rural areas, mainly to provide employment for rural women; that since their first unit was already registered, they did not take a fresh registration for their second unit; that the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluding women‟s societies' and by this, we find that the appellant has even satisfied the inclusive part of the definition as well. By these, we can safely conclude that the denial of benefit of exemption is patently wrong and unsustainable. 9. We are surprised to note that when the appellant is focussing on achieving its objective by keeping a low profile, the allegations in the Show Cause Notices, which tantamount to publicity, is not the requirement of the Notification and to deny a benefit consequently, is arbitrary and unsustainable. When primary documents issued by Government agencies like the certificate of registration under the Tamil Nadu Societies Registration Act, certificate of the Village Officer and that of the Tehasild ..... X X X X Extracts X X X X X X X X Extracts X X X X
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