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TMI Blog2018 (9) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... her is reduced, the clearance will be come down below of ₹ 1 Crore of the exemption limit. These facts were not considered by the authorities below. If the clearance made on the strength of transfer voucher have been reduced from the clearance made invoices or vice-versa, in that circumstances, the turnover of the appellant, if calculated remained the below the SSI exemption limit of ₹ 1 crore - the appellants are enjoying the benefit of SSI exemption notification and are not required to pay duty till their clearance exceeds the SSI exemption limit - appeal allowed - decided in favor of appellant. - Appeal No. E/2212, 2335/2008 - Final Order No. 62703-62704 / 2018 - Dated:- 28-8-2018 - Hon ble Mr. Ashok Jindal, Member ( J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icated. It was held that M/s HFP clearing the goods in the guise of M/s TFP and the same are required to be clubbed together. Accordingly, clearances of both the units were clubbed and duty was demanded along with interest and penalties were also imposed. Against the said order, the appellants are before us. 3. The ld. Counsel for the appellant submits as per the Annexure-D to show cause notice value of clearance on alleged invoices of M/s TFP M/s HFP during the period 2000-2001 were ₹ 6,14,670/- and ₹ 29,340/- respectively; and during the period 04.04.2001 to 25.09.2001 were ₹ 2,41,506/- 1,65,055/- on the invoices of M/s TFP M/s HFP respectively; and on consignment note of M/s TFP and M/s HFP were ₹ 2,76,19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The adjudicating authority neither himself nor his staff verified the factual position regarding duplication in demand based on transfer voucher and invoices. If the same is excluded then, the clearance will come down the SSI exemption limit. It is further submitted that the M/s TFP and M/s HFP were established and started manufacturing activities since March 1991 January 2001 respectively; and the sales tax number of M/s TFP M/s HFP are 28241618 dated. 08.03.1991 34054317 dated 17.01.2001 respectively. The appellant unit started manufacturing activities since August 1995 and both the units are located at radius of 400 yards., therefore, the clearances cannot be clubbed together. He further submits that the appellants were having in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared on transfer voucher were ₹ 84,54,291/- and total clearances were ₹ 1,74,63,617/-. If the goods cleared on transfer voucher is reduced, in that circumstances, the total turnover fall within the exemption limit of ₹ 1 Crore. For the period 01.04.2001 to 25.09.2001, the total goods cleared on transfer voucher were ₹ 71,78,508/- whereas, the total sales for the said period of ₹ 1,31,30,386/-. If the goods cleared on transfer voucher is reduced, the clearance will be come down below of ₹ 1 Crore of the exemption limit. These facts were not considered by the authorities below. In that circumstances, if their clearances is calculated in that case also, the total clearances are below within the exemption li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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