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TMI Blog2018 (10) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... come under the purview of Central Excise as their turnover is less than the exemption limit as specified under the Notification 8/2003. On account of the marketability, limitation and the limit of small exemption Notification No.8/2003, the appellant is entitled for the benefit as claimed by them, and therefore, the impugned order is not sustainable and being set aside - appeal allowed - decided in favor of appellant. - Appeal No. E/51421/2018 - A/52944/2018-EX[DB] - Dated:- 28-8-2018 - Mr Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Shri H.G. Daramadhikari, Adv for the appellant Shri S.K. Bansal.DR for the respondent ORDER Per: Bijay Kumar 1. The present appeal is filed against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Such pickles and spices manufactured by them were then packed in different quantity in various sizes of plastic bottles already manufactured by them. The Plastic Bottles were found to be manufactured on automatic machines from pre-from purchased by them, then the Plastic caps were put on them. The manufacturing process of plastic bottles is carried out on such automatic machines installed separately with in their factory premises. Later on these plastic bottles were taken to the manufacturing plant of pickles and species and these bottles were packed with different quantity of Pickles/species as per their sizes i.e 100 gm. 200 gm. 300 gm. 500 gm. 1 kg., 5 kg., on automatic machines. Subsequently, these bottles were labeled with the company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not appear to be a deliberate intention by appellant to suppress any material facts from the Department. They were under the bona fide belief that they do not come under the purview of Central Excise as their turnover is less than the exemption limit as specified under the Notification 8/2003. During the relevant period to July 2009 to March 2010, the value of the manufacture of the packaging material is to the extent to ₹ 45,29,406/- and the period of between July 2010 to February 2011 ₹ 1,35,45,533/- totally 1,80,73,959/- which is much below the in threshold limit of SSI exemption as above. These submissions have been made by the Ld. Counsel on behalf of the appellant in a categorical term. Therefore, we accept the same. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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