9911796707
TMI Blog2004 (6) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T)]. By the impugned order, CCE (Appeals) confirmed the duty demands of Rs. 10,73,430/- arising out of 15 Show Cause. Demand Notices consequent to denial by SSI exemption under Notification 175/86. Hence these appeals. They are taken up for disposal by this common order. 2. After hearing both sides and considering the issues it is found - (a) Assessee was engaged in the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notifications as their had been hitherto also enjoying the benefit of similar exemption under Notification No. 176/77 when this goods were classified under the erstwhile Item No. 68 of the Central Excise Tariff before March 1986. (b) (i) The assessee thus eligibility to benefit of Notification 175/86 during 1986-87 is not now in doubt in October 1988, shifted to a new premises falling unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SI notifications at earlier location in Division A jurisdiction. (c) Tribunal in the case of CCE v. Peripheral India [1998 (103) E.L.T. 501] have held - 7.... Once the clubbed value of clearance by a manufacturer from more than one factory exceeds the different ceilings prescribed in the notification they would be dealt appropriately. 8 . We find that paragraph 4 which contains the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s established the benefit available cannot be denied on the ground that the manufacturer has shifted his premise to another place..... Following this finding, the benefit cannot be denied. (d) We have considered the submission, there is no previous year clearance from the factory at new site and clause 4(b) of Notification 175/86 is location specific, therefore the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Div G 1988-89 Rs. 3,92,857/- Div G 1989-90 Rs. 14,71,618/- Div G 1990-91 Rs. 7,28,378/- Div G 1991-92 Rs. 19,75,286/- Div G 1992-93 Rs. 7,47,212/- Therefore the value of clearances in 1988-89, 1990-91, and 1992-93 would entitle the assessee under clause 4(a) to the exemption from obtaining a registration. The assessee woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
