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TMI Blog2015 (9) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... its at Jaipur and Vasai and accordingly they cannot avail SSI exemption for their Rohad unit. It appears that the Department proceeded on the basis of the condition that clearance of all the factories of the same manufacturer should be considered for exemption and as such option of duty payment also should be for all factories of the manufacturer. We find that if the SSI exemption is to be denied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. - Excise Appeal Nos. 2329-2331 of 2006 - Final Order No. 52300-52302/2015 - Dated:- 15-7-2015 - Shri Ashok Jindal, Member (Judicial) and Shri B. Ravichandran, Member (Technical), JJ. For the Petitioner : Shri Kamaljeet Singh, Advocate For the Respondent : Shri M.S. Negi, Authorized Representative (DR) ORDER Per. B. Ravichandran The appellant are manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalties were also levied on Director, General Manager and Accountant of the appellant company. On appeal, the order was upheld by the learned Commissioner (Appeals) vide his order dated 09/3/2006. Aggrieved by the said order, the appellant is before us. 2. Heard both the sides and examined appeal records. The learned Counsel for the appellant pleaded that the two units of the appellant situat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand learned AR contended that the manufacturer having multiple units are bound by the condition of combined turnover and single option for exemption or duty payment. We find that the demand was confirmed only on the ground that they have been paying duty in two of their units at Jaipur and Vasai and accordingly they cannot avail SSI exemption for their Rohad unit. It appears that the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification No. 8/2003-CE is to be taken then aggregate value of all excisable goods cleared from one or more factories by the same manufacturer is to be considered. The combined reading has been made for denying the exemption to the appellant unit not on this ground, but on the ground that option of payment of duty is to be exercised for all factories of the same manufacturer. We find no su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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