2018 (9) TMI 557

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..... ork exemption notification as per 214/86-CE dated 25/03/86. Therefore, value of clearance job work goods should be included in the overall clearance value. It is observed that the appellant have exceeded the SSI Exemption Limit of ₹ 1 crore. Therefore, appellant is liable to pay duty on the value exceeded to the exempted limit - penalty on Director id also maintained. Appeal allowed i .....

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..... he appellant. Accordingly, a Show Cause Notice was issued and demand was confirm. Penalty under section 11AC was also imposed, the penalty of ₹ 20,000/- on director was also imposed. Being aggrieved by the order-in- original, the appellant filed the appeal before Commissioner (Appeals), who rejected the appeal by upholding the order-in-original. Therefore, the present appeal. 2. None appe .....

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..... for job work exemption notification as per 214/86-CE dated 25/03/86. Therefore, value of clearance job work goods should be included in the overall clearance value. It is observed that the appellant have exceeded the SSI Exemption Limit of ₹ 1 crore. Therefore, appellant is liable to pay duty on the value exceeded to the exempted limit. Therefore, in our view there is no dispute about the de .....

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