2011 (2) TMI 714

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..... duty in respect of all clearance of goods on fortnightly basis - Reliance placed by the Revenue on Circular No.547/43/2000-CX. dt. 11.9.2000 to the effect that if in any unit, which may also be owned by small scale manufacturer, only branded goods for others are manufactured on which normal rate of duty is payable, then benefit of Rule 173GG / 173GG (1) cannot be claimed, is contrary to the provi .....

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..... overing the period from Jan. 01 to Aug. 01 a penalty of Rs.3000/- has been imposed. 2. We have heard both sides. As per Rule 173G (1) (a), every manufacturer, other than a manufacturer who is availing exemption under a notification based on value of clearances in a financial year, is liable to pay duty in respect of clearances of excisable goods - (i) during the first fortnight of the mo .....

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