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TMI Blog2010 (4) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... ceding financial year. Held that- language in notification clear and not indicating that clearance under section 3A not includible for calculation of aggregate value of clearance. SSI exemption not admissible. - 127 of 2005 - - - Dated:- 23-4-2010 - Ashutosh Mohunta and Mehinder Singh Sullar, JJ. Shri Akshay Bhan, Advocate, for the Appellant. Shri Gurpreet Singh, Sr. Standing Counsel, for the Respondent. [Order per : Ashutosh Mohunta, J.]. - This order shall dispose of CEA No. 126 of 2005, CEA No. 127 of 2005 and CEA No. 128 of 2005, as common questions of law and similar facts are involved. However, the facts are being extracted from CEA No. 127of 2006. 2. The appellant unit is a hot re-rolling mill of non-alloys steel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT dated 16-5-2005 is legally unsustainable and deserves to be set aside and the Order of the Commissioner (Appeals) is required to be restored. The learned counsel heavily relied upon the Notification No. 9/2000-C.E., dated 1-3-2000 in submitting that as per Paragraph 5, Clause (c) of the said notification, the value means : (i) In respect of specified goods which have been notified under Section 4-A of the Central Excise Act, 1944 (1 of 1944), as determined in accordance with the provisions of that section; (ii) In respect of specified goods other than those referred to in clause (i), the value is determined in accordance with the provisions of Section 4 of the Central Excise Act, 1944 (1 of 1944) or the tariff value fixed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. Amendment (1) (2) (3) 1 to 4 9/2000-Central Excise, dated the 1st March, 2000 In the said notification, in paragraph 3, after clause (d), the following shall be inserted namely :- "(e) clearances of hot re-rolled products of non alloy steel falling under sub-heading Nos. 7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90, lying in stock on 31st March,2000, on which duty of excise has been paid under Section 3A of the Central Excise Act, 1944"; (f) Clearances of ingots and billets of non-alloy steel falling under sub-heading Nos. 7206.90 and 7207.90, lying in stock on 31st March, 2000, on wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption to a particular unit is defeated if the goods cleared in the preceding year are more than Rs. 300 lacs. It was submitted that the aggregate value of clearances during the preceding financial year 1999-2000 was Rs. 8.22 crores. He further submitted that it is the aggregate value of clearances of all excisable goods which has to be considered in order to determining the eligible factor. He referred to Para 2, Clause 6 in which it has been mentioned that aggregate value of clearances of all excisable goods have to be taken into account. Clearly, the goods cleared under Section 3A are also excisable goods. Learned counsel relied upon the judgment of the Tribunal in K.L. Concast v. CCE (supra). 6. From the aforementioned contentions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tegories. Under Section 4, 4-A and tariff value, only assessible value of the goods is determined. In case, goods are cleared under Section 3-A of the Act, unlike payment of duty on clearances on every consignment, lump-sum amount is paid on the basis of capacity determined on the basis of machines. The value is shown in the invoice used for clearance of goods. All the goods which are not covered under Section 4-A, as tariff value is not fixed, are covered under Section 4 of the Act. Section 4 is the general Section dealing with the value of the goods. So, the value of goods cleared under Section 3-A of the Act can be determined under Section 4-A of the Act and the Revenue has determined the value which is not disputed by the appellant. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be taken into consideration for determining the aggregate value of clearances during the preceding financial year. It is not in dispute that the goods manufactured by them and cleared after discharging the duty liability under Section 3A of Central Excise Act during the preceding financial year are excisable gods. Further, Para 3 of the Notification also nowhere provides that the value of the clearances of the goods which have suffered duty under Section 3A of the Act is not to be taken into account for determining the aggregate value of the clearances for home consumption. What has been excluded from taking into account by inserting clause (e) and Clause (f) by Notification No. 31/2000-C.E., dated 31-3-2000 is clearances of Hot Re-rolle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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