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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 ..... ance - It is not disputed that, the Hosur unit of the appellant was an EOU and thus that units' clearances then cannot be added to the appellant's Manali unit for such purposes. Extended period of limitation - Held that:- The ground invoked in the SCN for invoking the extended period of limitation is not at all convincing. Appeal allowed - decided in favor of appellant. - E/775/2007 - Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant become ineligible to avail the benefit of SSI exemption Notification No. 8/2003-CE, for the subsequent years 2003-04 and 2004-05 respectively. Proceedings were initiated against the appellants by way of a SCN dated 06.01.2006, interalia proposing demand of differential excise duty amounting to ₹ 7,46,981/- with interest thereon as also imposition of penalty. The adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of clearances cannot be aggregated with the Manali unit for the purpose of determining the aggregate value of the clearances. c) The proceedings per se are hit by limitation. The only ground for invoking the extended period of limitation, as per para-4 of the SCN is that the fact of existence of their units was not at all brought to the notice of the department. d) They rely upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption clearances like clearances bearing brand name or trade name of another person etc. As per clause G of the Explanation to the notification clearances for home consumption wherever referred in the notification, shall include clearances for export to Bhutan and Nepal. The combined takeaway from all these provisions is that export clearances other than made to Nepal and Bhutan, cannot be ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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