9911796707
TMI Blog1991 (2) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... thout observance of the Central Excise formalities during the year 1987-88. The show cause notice has been issued on 6-9-1988 demanding duty for the period 14-1-1988 to 25-3-1988. A duty of Rs. 1,87,110.13 has been demanded from the appellants apart from a levy of personal penalty of Rs. 500/- in terms of the impugned order. 2. The learned Advocate for the appellants submitted that in January, 1988 the appellants, who had a limitedcapacity for the manufacture of LDPE, received a large order for the said plastic film sheets and, when they manufactured part of the goods themselves, the balance was manufactured at the premises of M/s. Polymar Products and M/s. Phoenix Plastics. The learned Advocate pleaded that the goods manufactured at thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s concerned, no basis in facts has been laid by the learned Advocate. Admittedly, no claim under this Notification was made before the lower authority also. In the absence of any facts in this regard, we cannot consider the appellants plea for the benefit of the said Notification and, therefore, reject the same. 6. It is not denied that the appellants production from all the 3 units exceeded the limit of Rs. 15 lakhs. The only plea made by the appellants is that they were under the bona fide belief that the benefit of exemption for small scale units upto Rs. 15 lakhs was available to each of the 3 units. The appellants have not explained as to how there was any doubt entertained by them in regard to the wording of the Notification 175/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of exemption and the limits upto which the clearances could be made duty free under the exemption Notification, we are not convinced that the appellants were under any misapprehension or misunderstood the position in regard to the law. They have not stated in what way there was a doubt in their minds as to the eligibility to the benefit of the exemption Notification and in what way in the context of their manufacturing activity there was any ambiguity in regard to the interpretation of the Notification. The appellants also did not come forward to explain the position to the Departmental authorities. In the declaration filed under Notification 174/86 for the purpose of exemption from licensing control, there is a column requiring th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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