9911796707
TMI Blog2015 (2) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... period were availing of the SSI exemption notification no. 8/03CE. The department seeks to deny the SSI exemption in respect of the period mentioned above on the ground that during 2008-2009, their total clearances for home consumption were Rs. 4,65,98,479/- and therefore, during 2009-2010, they would not be eligible for exemption. The appellants plea, however, is that their clearances for home consumption during preceding financial year was only worth 3,36,81,178/-. Accordingly, the show cause notice was issued to the appellant for denying the SSI exemption for the period from 1/4/2009 to 18/8/2009 and demand of differential duty of Rs. 15,26,657/- along with interest thereon under section 11AB and imposition of penalty on the appellant u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessable to duty on the transaction value determined under section 4; that if the aggregate value of the clearances during preceding year, 2008-09 for the purpose of para 2(vii) of the exemption notification no. 8/03CE is calculated on this basis, the aggregate value of clearances during 2008-09 would be only Rs. 3,36,81,178/-; that the basis on which, the Department has added Rs. 79,94,602/- to arrive at the value of Rs. 4,16,75,780/- is not known to the appellant; that as recorded in para 8 of the order-in-original, this calculation of the aggregate value of clearances during 2008-09 is based on the report dated 19/2/2003 of the Jurisdiction Deputy Commissioner; that hearing of this matter had been held on 30/01/2013 and though further h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants clearances for home consumption during 2008-09 was Rs. 3,36,81,178/- as claimed by them or had exceeded Rs. 4 crore and was valued at Rs. 4,16,75,078/- has held by the Additional Commissioner. From para 4.8 and 4.9 of the Additional Commissioners order, it is seen that the departments calculations regarding the aggregate value of clearances for home consumption during 2008-09 are based on Deputy Commissioners report dated 19/2/2013. The hearing in this case had been held on 13/01/2013. The Deputy Commissioners report dated 19/2/2013 which has been relied upon by the Additional Commissioner, has, thus, not been supplied to the appellant which would amount to violation of the principles of natural justice. The difference be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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