9911796707
TMI Blog2007 (12) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... film were manufactured out of plastic granules and were captively consumed in the manufacture of the pouches. The appellants were availing SSI exemption under Notification No. 8/98-C.E., dated 2-6-1998 for their products, plastic film and plastic laminated film and exemption under Notification No. 5/98-C.E. dated 2-6-1998 for their product, plastic pouches. In other words, they did not pay duty on any of these products during the financial year 1998-99. For the period 29-7-1998 to 30-9-1998, the original authority raised a demand of duty of Rs. 10,963/- on them in respect of plastic pouches by taking into account the value of clearances of plastic films also in computing the aggregate value of clearances under Notification No. 5/98-C.E. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /98-C.E. was not to be taken into account for computation of the aggregate value of clearances for purposes of Notification No. 5/98-C.E. The present appeal [E/470/2003] is for widening the scope of remand already ordered by learned Commissioner (Appeals). 3. We have examined the records and heard both sides. The periods of dispute in these three appeals are comprised in the financial year 1998-99. The SSI scheme, under which the assessee was working, was to operate fiscal year-wise. The impugned orders apparently envisaged a different scheme inasmuch as a demand of duty or plastic pouches was confirmed against the assessee for a part of the financial year, a demand of duty on plastic films was confirmed against them for another part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f being heard. 4. Learned counsel has relied on the Tribunal's decision in CCE, Jalandhar v. K.F. Beltings Pvt. Ltd. [2005 (181) E.L.T. 79 (Tri.-Del.)], wherein a. similar issue, which had arisen under SSI Notification No. 8/99-C.E. [successor to No. 8/98-C.E.] and a general exemption Notification No. 5/99-C.E. [successor to No. 5/98-C.E.], was examined. Counsel has also relied on the apex Court's judgment in CCE, New Delhi v. Universal Electrical Industries [2003 (153) E.L.T. 266 (S.C.)], wherein SSI Notification No. 175/86-C.E. was considered and the question as to whether the value of inputs manufactured and captively consumed in the manufacture of finished goods was to be excluded from the aggregate clearance value was addressed. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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