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TMI Blog2017 (1) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent in their kitchen. As revenue has failed to quantify the correct figures of food and cake and pastries prepared by the respondent, in that circumstances, the benefit of exemption notification cannot be denied blindly - appeal dismissed - decided against Revenue. - Excise Appeal No. 1717 of 2011 - A/50058/2017-EX[DB] - Dated:- 2-1-2017 - Mr Ashok Jindal, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) Shri G R Singh, AR for the Appellants Shri K K Anand, Advocate for the Respondent ORDER Per Ashok Jindal Revenue is in appeal. The brief facts of the case are that respondent is engaged in the manufacture of cakes, pastries and cookies which are classifiable under Central Excise Tariff Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 680.78 lakhs 2005-06 ₹ 749.50 lakhs In that circumstances, the respondents is not entitled to avail benefit of exemption notification. Therefore, impugned order is to be set aside. 3. On the other hand, learned Counsel for the respondent submits that the respondent is a club and supplying various food items as well as hostel rooms, cakes, pastries and cookies and cost of various preparations of vegetables, fruits, nuts or other parts of plants , soft drinks, aerated water and juices etc. Out of all these items, some are bought out items which are not prepared by the respondents in their club itself. And all clearance of cake pastries and cookies are within the presc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants. I find that SSI exemption under Notification No. 8/2003-CE dated 01.3.2003 has been denied to the excisable and dutiable goods i.e. cakes, pastries and cookes manufactured by the appellants on ground that the income of Food as per Balance sheets of the appellants for the year 2003 to 2005-2006 was more than ₹ 300 lacs i.e. the limit prescribed for value of clearances of all excisable goods during the preceding financial year prescribed in terms of notification No. 8/2003 CE dated 01.3.2003 for determining the eligibility for SSI exemption. I find that the figures mentioned against the income of Food cannot be treated as value of the excisable goods as at the outset, the items sold against that income of FOOD have to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ividual items and their marketability to establish that said items were excisable goods and jumped to determine the eligibility of SSI exemption to Cakes, pastries and cookies manufactured by the appellants under Notification NO. 8/2003-CE dated 01.3.2003 and finally denied the exemption by presuming that the income on account of food reflected in the balance sheets were in respect of manufacture and clearances of all excisable goods. In view of the above facts and circumstances, I hold that both impugned show cause notice and order passed by the adjudicating authority are vague, deficient and non-speaking as the department has failed to discharge its onus to establish the identity, classification and marketability of items sold against inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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