9911796707
TMI Blog2014 (1) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... mmer etc. Their factory was visited by the Central Excise Officers in the year 2001, it was found that the appellants cleared their final products without payment of duty. Small scale exemption Notification No. 8/2001-C.E. granting benefit of exemption to SSI unit was not available to the appellant, inasmuch as the exemption available prior to Budget of 2001 was withdrawn with effect from 1-4-2001. As such, the Central Excise officers seized the goods available in the factory and also initiated proceedings against the appellant for confirming demand of duty, imposition of penalty. The show cause notice issued for the said purpose stands culminated into an order passed by the original adjudicating authority and upheld by the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o (xxvi) ------------------------ (xxvii) all goods falling under chapter 93 of the First Schedule (xxviii) ------------- As is clear from the above, the goods falling under chapter 93 are out of purview of the SSI exemption. Even the budget speech made by the then Hon'ble Finance Minister dated 28-2-2001 was to the effect : "I propose to withdraw this exemption in respect of the following items, in which misuse of the exemption is more than likely :- Cotton yarn Ball or roller bearings Arms and ammunition for private use." 6. However, this exemption which was withdrawn with effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jection of the appeals. 9. We have considered the submissions made by both sides. There is not much dispute to the facts of the case, admittedly SSI exemption Notification No. 8/2001-C.E. specified all the goods falling under Chapter 93 to which SSI benefit was not available with effect from 1-4-2001. The same was again reintroduced with effect from 1-10-2001. There is no indication at the time of reintroduction of the disputed goods to the benefit of exemption notification so as to reflect upon the fact that such exemption was with retrospective effect. In fact, Budget speech of the Hon'ble Finance Minister stating that SSI exemption is being withdrawn in respect of arms and ammunition is clear indication of the fact that such exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be interpreted by the judiciary on the ground that such benefit should have been extended to the manufacturers of arms and ammunition with effect from 1-4-2001. 11. At this stage, we may deal with the Tribunal's decision relied upon by ld. Advocate. In the case of Prakash Machine Tools - 2008 (226) E.L.T. 121 (Tri.), it is seen that the said decision stands passed by the Division Bench of the Tribunal wherein the Bench simpliciter followed the earlier decision of the Tribunal in Mahapravu Moulding Works - 2007 (211) E.L.T. 93 (Tri.). As such, the appeal stands allowed by solely relying upon the earlier decision of the Mahapravu Moulding Works without any discussion on the availability of the notification with retrospective effect. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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