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TMI Blog2018 (1) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... l year - If the said manufacturer is having more than one factory, manufacturing excisable goods, then the turnover has to be taken together for reckoning SSI exemption - demand upheld. Time limitation - Held that: - there is no reason for the appellant to entertain a bonafide belief regarding their eligibility to SSI exemption in the face of admitted facts - extended period rightly invoked. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. The appellant claimed that these manufacturing facilities are registered separately with the Department and their turnover cannot be clubbed for reckoning the SSI exemption. The Revenue held a view that both the units are with the same manufacturer and in terms of SSI exemption, the turnover of one or more units by the same manufacturer are to be taken together for arriving at the turnover li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation. 4. Ld. AR supported the findings of the lower authorities. He submitted that the appellants are on single manufacturing company. They have facilities at 37 and 37-A of Light Industrial Area, Bhilai district, which is adjacent. They have obtained two registrations from Excise Department only to have separate turnover for SSI. They have single registration with the Company Law Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial year. It is plain and clear that the notification is available to a manufacturer. If the said manufacturer is having more than one factory, manufacturing excisable goods, then the turnover has to be taken together for reckoning SSI exemption. 7. Regarding limitation, we note that intimation of availing SSI exemption notification in the ER-3 return by itself does not make it a case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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