TMI Blog2005 (9) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst OIA No. 237/2004-C.E., dated 31-12-2004 passed by the Commissioner of Central Excise (Appeals)-II, Hyderabad. 2. The appellants are manufacturers of edible refined oils falling under chapter sub-heading numbers 1502.00 and 1503.00 of Central Excise Tariff Act, 1985. In 2003-04 budget, duty at the rate of 8% was imposed on refined edible oils to be put in unit containers and cleared under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demanded Rs. 2,25,468/- under Section 11A of the C.E. Act, 1944. He demanded interest under Section 11AB of the C.E. Act. Further he imposed a penalty of Rs. 20,000/- on the appellants. The appellants appealed to the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the Original Authority. Hence, the appellants have come before this Tribunal for relief. 3. Shri V.J. Sankara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the eligibility in the subsequent year. The learned SDR reiterated the OIO and the OIA. 4. We have gone through the records of the case carefully. The short point to be decided is whether the value of clearances during 2002-03 should be taken into account in deciding the SSI exemption under notification No. 8/2003, dated 1-3-2003 during the year 2003-04. Condition (vii) of the Notification 8/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even though the same attracted nil rate of duty. Once, the goods cleared are held to be excisable condition (vii) of the Notification No. 8/2003 is attracted. Since the value of clearance of refined edible oils is more than Rs. 7 lakhs, the appellants are not entitled for exemption in 2003-04. The Supreme Court decision and the Chapter Note 4 to Chapter 15 introduced in Chapter 15 are not relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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