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TMI Blog2005 (1) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... partment. [Order]. M/s. Chakola Ayurvedics Limited, Calicut filed an application dated 6-11-04 for settlement of proceedings initiated against them vide SCN No. 55/2003 dated 16-7-03 issued by the Commissioner of Central Excise, Calicut. The SCN inter alia alleges clearances of Chakola Fairness Oil from 1-4-02 to 20-1-2003 without taking central excise registration even after exceeding R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduction, clearances and central excise duty paid in the prescribed manner. The filing of returns for the relevant period is essential since the additional duty accepted has to be with reference to duty indicated in the return. It was further observed that although the applicant had crossed full duty exemption limit of Rs. 1 crore on 17-9-02, he applied for registration on 22-11-02, which he got o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the returns and being a young entrepreneur should be considered for settlement of the case initiated against him. The representative of Revenue, Shri P.A. Gangadharan, Deputy Commissioner, stated inter-alia that there is no change in the facts of the case after the initial rejection order and that the belated return was acknowledged as any other paper which when filed has to be acknowledged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m specified by notification by the Board, of production and removal of goods and other relevant particulars, within twenty days after the close of the quarter to which the return relates. 5. It can be seen from above that the applicant Unit availing exemption under SSI scheme based on value of clearances is required to file quarterly return in the prescribed form within 20 days of the close o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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