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TMI Blog2021 (9) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be clearing bread, bun etc. falling under sub-heading 1985.90 of CETA chargeable to NIL rate of duty. There is no ambiguity in the wordings of the Notification. Therefore, there are no reason for the appellants to entertain any doubts regarding the notification. The appellant s submission that they had a bona fide belief that goods attracted NIL rate of duty was same as non-excisable goods. There is no merit in the argument. The appellant is a regular manufacturer and has been availing the very same benefit for quite some time. In such circumstances, it is difficult to accept that the appellants had a bona fide belief. The appellants have not given any declaration to the effect that they manufacture excisable goods which are char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies; appellant was availing exemption under 8/2001 dated 01.03.2001 amended from time to time as applicable to small-scale industries (SSI). The appellants have availed the exemption on certain clearances of excisable goods chargeable to NIL rate of duty during the period 01.04.2004 to 29.10.2004 and claimed exemption as is applicable to clearance of non-excisable products in terms of Notification No.08/2003. Department has denied the benefit and have issued a show cause notice which was confirmed by the lower authorities and was upheld by the impugned order. 3. Learned Counsel for the appellants, Sh. Raghavendra, submits that the appellant was under bona fide belief that the value of goods cleared under a brand name and also goods which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ona fide belief; consequentially, the demand, interest and penalty are liable to be set aside. He relies upon the decision of this Bench in the case of Grand Ashok Vs the Commissioner of Central Excise, 2018 (7) TMI 994- CESTAT BANGALORE. 5. Sh. K.B.Nanaiah, Authorized Representative appearing for the Department submits that it has been held in the following cases that for the purpose of aggregate clearances in the previous year, the value of goods cleared under NIL rate of duty are also includable: (i) M/s Cholayil Pharmaceuticals (P) Ltd. Vs CCE, (Ports-import) Chennai-II, 2017 (8) TMI 1212-CESTAT Chennai. (ii) M/s Malabar Regional CO-OP. Milk Producers Union Ltd. VS CCE, Cochin, 2009 (237) ELT 363 (Tri. Bang.). (iii) Grand As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of Paragraph 4. 8. We find that there is no ambiguity in the wordings of the Notification. Therefore, we do not find any reason for the appellants to entertain any doubts regarding the notification. The appellant s submission that they had a bona fide belief that goods attracted NIL rate of duty was same as non-excisable goods. We find no merit in the argument. As the notification is very clear there is no scope for entertaining any interpretation as held by the Hon ble Apex Court in the case of M/s Dilip Kumar Company. This Bench has dealt with similar issue in the case of Grand Ashok (Supra) and held that: 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any declaration to the effect that they manufacture excisable goods which are chargeable to NIL rate of duty and they consider the same to be non-excisable goods. The only declaration given by the appellants that to with effect from 01.03.2001 is to the effect that they are manufacturing bread, bun etc. falling under CETA 1985.90 and chargeable to NIL rate of duty. It is not understood as to how the Department would be in the knowledge that the appellants are manufacturing same goods in 2004 and would treat them as non-excisable goods. We find that no clarification whatsoever was obtained by the appellants from the Department. It is not the case of the appellants that their unit has been subjected to audit in between. Under the circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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