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TMI Blog2001 (11) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/90, dated 19-2-90 by which the duty demand has been confirmed including penalty of Rs. 5,000/-. 2. Ld. Consultant Shri K.K. Karunakaran submits that the demands were high on the ground that the appellants had crossed the value of clearance of Rs. 10 lakhs and were not eligible to the benefit of SSI exemption Notification No. 175/86-C.E., dated 1-3-1986 as they did not possess the SSI certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys, i.e. about 14 days. He contends that the duty has to be computed only for 14 days. On a special query from the Bench as to whether he was in possession of SSI certificate and registered under DGTD Unit, he submits that the proprietress was not being an educated lady had not obtained necessary certificates. However, proviso 4 to the notification applied in her case as during the previous year t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a careful consideration of the submission we notice from Para 8 of the impugned order that the appellant had taken a specific plea on time-bar and that the demands are barred by time, in view of the fact that they had filed the declaration and that of larger period are not to be invoked. Ld. Addl. Commissioner has not given any finding on the issue of time-bar except to say that the benefit of not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be paid for which the Revenue has to re-calculate the duty. As regards the penalty of Rs. 5,000/- we notice that the appellants are liable to penalty for not having complied with the various provisions of Excise Act and therefore penalty of Rs. 5,000/- is justified. The demand for larger period is set aside and the Revenue should re-calculate the duty for a short period which covers within 6 mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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