9911796707
TMI Blog2003 (5) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai in his F. No. INV/DGCEI/SZU/16/2002 - SCN No. 96/2002 dated 9-10-2002. 2. It is seen from the impugned notice that M/s. P C are engaged in the manufacture of pre-stressed concrete pipes falling under sub-heading 6807.00 of the First Schedule to the Central Excise Tariff Act, 1985, with effect from Feb., 2001 and in the clearance of the said goods to their worksite with effect from 21-3-2001. It is alleged that M/s. P C had undervalued the pipes cleared during the two financial years namely, 2000-2001 and 2001-2002, by fabricating statutory records and Central Excise invoices with a view to avail the SSI benefits and had shown clearances of pipes worth Rs. 72,82,729.51 during 2000-2001 and Rs. 97,33,083.65 for the year 2001-2002 (up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s comments/report as required under sub-section (1) Section 32F of the CEA, 1944 and a report C. No. V/68/18/394/2002 CX Adj. dated 3-4-2003 has been received from the Jt. Commissioner in the office of the Commissioner of Central Excise, Salem. 5. A hearing was held on 6-5-2003 when Shri N. Venkatraman, Advocate appeared for the applicants, while Shri P. Chandrasekaran, Supdt. of Central Excise, Erode Range I, Erode appeared for the Revenue. During the hearing, the Advocate admitted that the applicant-company had manipulated the records for availing SSI benefits for both the financial years 2000-01 and 2001-02. He further submitted that though the applicant had accepted in the application, only a duty liability of Rs. 28,47,549/-, under a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner s report dated 3-4-03 referred to in para 4, the Superintendent conceded that the application satisfies all the conditions for admission. 7. The advocate requested for a week s time to submit copies of the returns said to have been filed and also copy of the application made while seeking Registration. He has since filed the copies of the returns and other documents along with a note dated 9-5-2003. 8. The Bench has considered the submissions of both the sides and perused copies of the documents filed, including the ones along with the note dated 9-5-2003. At this stage, the Bench is concerned only with the admissibility of the applications in the light of the requirements u/s 32E of the CEA, 1944. One of the conditions fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1 crore and 16% adv. for clearances exceeding Rs. 1 crore. The Bench further notices that this is a case, where, by manipulation of the records, the applicant has availed SSI benefits for both the financial years and accordingly they had not filed returns also as a SSI unit. The Settlement Commission has earlier also held that in respect of SSI units, a declaration regarding proposed availment of SSI exemption is sufficient to consider for admission, inasmuch as SSI units are not required to file returns till they exceed specified value limit. Adopting the same ratio in this case also, a declaration indicating, inter alia, availment of SSI exemption having been filed, though purportedly only under Rule 173B of the erstwhile CER, 1944, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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