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TMI Blog2019 (5) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... r Appellant: Sh. N.K. Oza (Advocate) For Respondent: Sh. A. Mishra (AR) ORDER Per: Ramesh Nai The brief facts of the case are that the appellant M/s Dhara Engineering Works, Riya Industries and N K Engineering are engaged in the manufacture of excisable goods. All these 3 units are availing the SSI exemption Notification No. 8/03-CE independently. On the detailed investigation by the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Riya Industries, accordingly, the demand of duty on the exceeded clearance value was confirmed and penalty were imposed on various persons. 2. Sh. N.K. Oza Ld. Counsel appearing on behalf of the appellant submits that show cause notices were not issued to V K Industries and Harsh Enterprise, therefore, the entire case of the department does not sustain. He further submits that both the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishra Ld. Joint Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He also placed reliance on following decisions of this Tribunal: * Chamunda engineering Works 2017 (357) ELT 97 (guj.) * Aplha converting Machines Pvt. Ltd vide Final Order No. A/11847-11848/2018 dated 05.09.2018. 4. We have heard both the sides and perused the records. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, therefore, no demand was raised. As regard M/s Dhara Engineering Works and Riya Industries, the value has been exceeded the exemption limit of Rs. 1 crore, therefore, the same is liable for duty. As regard, Ld. Counsel's Submission that M/s V K Industries and Harsh Enterprise have also carried out the trading activity independent to sale of the goods manufactured by M/s Dhara Engineering Work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as rejected the plea of appellant only on the ground that appellant have suppressed the fact. We are not convinced with the findings of the lower authority for the reason that even in case of clandestine removal, for computing the demand, the cum duty benefit has to be extended to the assessee, accordingly, the demand needs to be re-computed by considering the price as cum duty. 5. We, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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