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TMI Blog2011 (7) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... f para 3 of Notification 8/2001-CE ibid. Needless to say that, on the limited surviving disputes, a reasonable opportunity of being heard should also be given to the assessee. - E/283/04 - - - Dated:- 5-7-2011 - Mr. P.G. Chacko, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri S.P. Mathew, Advocate, for appellant Shri V.K. Singh, Authorised Representative (SDR), for respondent Per: P.G. Chacko This appeal filed by the assessee is against demand of duty of Rs.16,34,292/- for the period from 1.4.2001 to 8.3.2002 as also against equal amount of penalty. During the said period, the assessee had manufactured sarees, readymade garments and furniture in their factory at Andheri (Mumbai) and cleared the same directly from the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SSI Exemption Notification No.8/2001-CE dated 1.3.2001 read with Notification No.12/2001-CE dated 1.3.2001. It was also contended before the adjudicating authority that those goods which were received at the shops from the factory on or before 30.4.2001 and cleared from the shops on or after 1.5.2001 were also not includible in the aggregate value of clearances for purposes of SSI exemption. The adjudicating authority rejected this contention in the absence of evidence of payment of duty at the rate prevailing prior to 1.5.2001, having regard to the Board's instructions in Circular No. B.4/5/2001-TRU dated 30.4.2001. 3. After examining the records and hearing both sides, we note that the determination of aggregate value of clearances fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Table to the SSI Exemption Notification for the financial year 2001-02. Accordingly, the clearances of readymade garments and sarees from the factory in the month of April 2001 are liable to be included in the aggregate value of clearances for purposes of para 3 of Notification 8/2001-CE. On this basis, according to the learned counsel, the aggregate value of clearances requires to be redetermined. We have heard the learned SDR also in this connection. The position emerging from the submissions of both sides is that the readymade garments and sarees cleared from the factory in the month of April 2001, whether on payment of duty or otherwise, should be part of the aggregate value of clearances from the factory for the period of dispute as r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Rs.8,72,129/- being part of the value of clearances shown in Annexure D-4 has been added twice in the aggregate value of clearances for the said financial year for purposes of para 3 of the SSI Exemption Notification. It is also pointed out that the correct sum of the values of clearances covered by Annexure D-1 to D-4 is Rs.3,17,49,411/- but the adjudicating authority entered the higher amount of Rs.3,28,98,238/- as the total value of clearances in the above statement. It is submitted that this arithmetic error needs to be rectified. With particular reference to Annexure D-1 to the show-cause notice, the learned counsel points out that the learned Commissioner assessed duty @ 16% for the entire period overlooking the fact that the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n opportunity should be available to the assessee. 6. In the result, we set aside the impugned order and allow this appeal by way of remand with a request to the Commissioner of Central Excise to requantify the demand of duty after rectifying all errors and mistakes referred to herein-before and after giving the assessee a reasonable opportunity of adducing evidence in support of their contention that some of the readymade garments and sarees cleared from the shops on and after 1.4.2001 were part of the stock received in the shops from the factory on or before 31.3.2001 and hence not includible in the aggregate value of clearances for purposes of para 3 of Notification 8/2001-CE ibid. Needless to say that, on the limited surviving dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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