2000 (9) TMI 494

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.... Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide the impugned order duty of Rs. 2,94,916.46 has been confirmed against the appellant by denying them the benefit of small scale exemption notification on the ground that being a unit of Nasiruddin Biri Merchant Ltd. whose turnover exceeded the turnover limit prescribed by Notification No. 175/86 a....

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....akhs. Exemption from central excise duty was also claimed by them and their SSI certificate was enclosed. Shri Saha, however, fairly admits that the classification list was filed only on 11-5-1992 and they started clearance of the footwear products at nil rate of duty thereafter. 3. Apart from the limitation point Shri Saha argues that the total consideration received by the appellant has ....

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....nce of goods prior to 14-5-1992, as the assessee did not disclose the facts of payment of full duty by M/s. Sk. Nasiruddin to the central excise authority. Moreover the assessee stated in their written submission that they had executed general bond for facilitating provisional assessment. Since the assessee did not disclose the fact of payment of full duty by M/s. Sk. Nasiruddin with an intent to ....

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.... do not find any merits in the contention of the advocate that the demand is barred by limitation. As regards the deduction on account of duty payable by the appellant, we agree with the contention of Shri Saha that the value has to be considered as cum-duty and the assessable value is required to be arrived at afresh, by deducting the duty payable by the appellant from the wholesale price. This h....