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TMI Blog2018 (7) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... jan, AC (AR) for the Respondent. ORDER The facts of the case are that M/s. Tamin Granites Ltd., the appellants herein are engaged in the manufacture of polished granite slabs/tiles falling under CETA Heading 6807.90. The appellants had one more EOU unit at Hosur. The department took the view that the aggregate value of clearances of both the appellants units and that Hosur EOU unit are required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) vide impugned order dated 31.08.2007, set aside the penalty of Rs. 50,000/- however, upheld the remaining part of the adjudication order. Hence this appeal. 2. Today when the matter came up for hearing, on behalf of the appellant, Ld. Sr. Advocate Shri. K.V. Subramanian and Shri R. Jagdish made various submissions, which are summarized as under:- a) Tamin Granites i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubbed. 3. On behalf of the department, Ld.AR, Shri S, Govindarajan, AC, supports the impugned order. 4. Heard both sides and have gone through the facts. 5. As per para-2 (vii) of the SSI Notification No. 8/2003-CE, the aggregate value of the clearances of all excisable goods for "home consumption" by a manufacturer from one or more factories, or from a factory by one or more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt's Manali unit for such purposes. We also note that the ground invoked in the SCN for invoking the extended period of limitation is not at all convincing. On both these grounds, we hold that the impugned order cannot sustain and requires to be set aside, which we hereby do. 6. Appeal is allowed with consequential relief, if any, as per law. (Operative part of the Order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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