9911796707
TMI Blog2008 (9) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... it manufacturing Potassium Chlorate in Salvarpatti village located in Madurai Central Excise Commissionerate. During the period 1-4-97 to 5-9-97 they availed SSI exemption under Notification No. 16/97-C.E., dated 1-4-97 in respect of the Salvarpatti unit. The respondents also ran a unit at Kanjikode in Kerala from where they had cleared Potassium Chlorate on payment of tariff rate without availing exemption under Notification No. 16/97 (supra). Pursuant to a visit to the Salvarpatti unit by the central excise officers, the departmental authorities ascertained the particulars of clearances from both the Salvarpatti and Kanjikode units and arrived at a tentative decision that SCPL had availed SSI benefit in respect of one unit and opted not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leared specified goods from more than one unit, then the slab-wise exemption shall be available for clearances for all the units together and not separately for each unit. As per the notification, a manufacturer had the option not to avail the SSI benefit and to pay duty at the tariff rate. Therefore the finding that the option exercised for payment of duty at tariff rate for one unit applied also to another unit of the manufacturer was incorrect. He found that the para 2(v) attracted only to goods where slab-wise exemption or duty relief was claimed by a manufacturer separately for more than one unit owned by him. After examining the details of clearances by the two units, the Commissioner found that even on applying the slab wise exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same financial year for its Kanjikode unit. This was inconsistent with the terms of the notification. The revenue therefore sought to vacate the impugned order. 4. Heard both sides. 5. The Commissioner has found that the appellant had not wilfully suppressed the fact of its Kanjikode unit paying normal rate of duty while availing concessional rate under the SSI notification in respect of its Salvarpatti unit. The Revenue has not adduced any evidence to disprove this finding. As no suppression of facts by the respondents with intention to evade payment of duty existed or established larger period could not be invoked. 6. We find that the Commissioner had, after analysing the relevant provisions found that the respondent was not under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggregate value not exceeding rupees twenty lakhs immediately following the clearances specified against S. No. 1 above. Three percent, ad valorem 3. Clearances of aggregate value not exceeding rupees fifty lakhs immediately following the clearances specified against S. No. 2 above. Five percent, ad valorem 2. The exemption contained in this notification shall apply only subject to the following conditions, namely :- (i) A manufacturer has the option to not avail the exemption under this notification and to pay the appropriate duty of excise leviable, under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) read with any notification issued under sub-section (1) of Section 5A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant financial year. (iv) The aggregate value of clearances of all excisable goods for home consumption (including clearances for export to Bhutan or Nepal) by a manufacturer from one or more factories, or from a factory by one or more manufacturers, has not exceeded rupees three hundred lakhs in the preceding financial year. (v) Where a manufacturer clears the specified goods from one or more factories, the exemption in his case shall apply for the total value of clearances mentioned against each of the serial numbers in the said table and not separately for each factory. (vi) Where the specified goods are cleared by one or more manufacturers from a factory, the exemption shall apply for the total value of clearances mentioned ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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