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TMI Blog2016 (2) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... /2003-CE dated 01/3/2003 which granted exemption on first clearances upto an aggregate value of Rs. 100 lakhs made on or after first day of April in any financial year provided the conditions are satisfied. One of the condition was that the aggregate value of clearances in the preceding year should not be more than 300 lakhs. It was also provided in para 3 of the Notification that the value of clearances of exempted goods was not required to be excluded for the purpose of determining the aggregate value of clearances of the previous financial year. 2. The officers of the Anti Evasion Wing visited the premises of appellant and observed that appellants wrongly availed the SSI benefit. It was found that though the appellants availed benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there is no suppression on the part of the appellants. Further that appellants paid duty of Rs. 16 lakhs and also Rs. 4 lakhs towards penalty. He argued that since the appellants had paid the amount even prior to the issue of show cause notice, there was no ground to impose penalty. 4. Per contra, the learned DR reiterated the findings in the impugned order and justified the impugned order. He submitted that there was no confusion or doubts regarding the interpretation of notification as contended by the appellant. The appellants during the preceding year i.e., 2002-2003 had made clearance of Rs. 356 lakhs. As per notification, the aggregate value of clearances for the preceding year should not be more than 300 lakhs. The contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n regard to exempted goods is clearly worded and does not give reason for any doubt. The condition for availing exemption is the same in both notifications i.e., the aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories, or from a factory by one or more manufacturers does not exceed 300 lakhs in the preceding year. The value of exempted goods is not to be taken into account for calculating the first clearances of Rs. 100 lakhs. The appellant seems to be making an effort to mix both these conditions together and put forward a plea that there was a confusion whether exempted goods have to be included while calculating the aggregate clearances applicable for the preceding financi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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