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TMI Blog2017 (4) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice firstly on the issue of amendment N/N. 15/2001-CE dated 16-3-2001, secondly in the month of July, 2001 when the appellant had obtained Central Excise registration and therefore department could have avoided the delay of more than a year in issuance of SCN - demand set aside being time barred - appeal allowed - decided in favor of appellant. - E/196/06 - A/86297/17/EB - Dated:- 8-3-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) None for the Appellants Shri. Sanjay Hasija, Superintendent (A.R.) for the Respondent Per : Ramesh Nair The appellant is engaged in manufacture of excisable goods viz. Corrugated boxes and other articles of paper falling under heading No.4819.12 of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant are before us. 2. None. appeared on behalf of the appellant. However, written submission was filed. On the basis of ground of appeal and written submission appellant submitted that excise duty levied was effected from 1-3-2001 and the product of the appellant was covered under SSI exemption Notification No.8/2000-CE. Till the date of amendment in the said notification that is upto 15-3-2001 the appellant was entitle for SSI exemption upto aggregate value of ₹ 100 Lakhs, amendment notification fixing aggregate value of ₹ 10 Lakhs for the period 1-3-2001 to 31-3-2001 is not correct for the reason that notification itself is dated 16-3-2001 therefore the exemption limit of ₹ 10 Lakhs is applicable only for the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 100 lakhs. Though the notification No.15/2001-CE dated 16-3-2001 amended the Notification No.8/2000-CE the claim of the appellant regarding the exemption upto ₹ 100 lakhs is well within the knowledge of the department. Moreover, when appellant approached for obtaining the Central Excise registration in the month of July, 2001 atleast at that time department could have noticed exemption of more than ₹ 10 lakhs availed by the appellant in the month of March, 2001. In these undisputed facts, we are of the clear view that there is no suppression of facts on the part of the appellant and nothing prevented department to issue show cause notice firstly on the issue of amendment Notification No.15/2001-CE dated 16-3-2001, secondly in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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