2001 (12) TMI 372

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....er sub-heading 2336.90 of the Schedule to the Central Excise Tariff Act, 1985. They had filed declaration under Rule 173B of the Central Excise Rules with the intention to avail benefit of the exemption Notification No. 16/97-C.E., dated 1-4-97 as amended and declared the aggregate value of clearances for the previous year i.e. 1996-97 as Rs. 2,99,54,415/-. On scrutiny of the record by the audit it was found that the appellant did not include the value of the goods amounting to Rs. 1,09,400/- cleared for export to Nepal. Clause 2(iv) of the above mentioned notification provided that the aggregate value of clearances of all excisable goods for home consumption (including clearances for export to Bhutan or Nepal) by a manufacturer from one or....

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....for the department to verify whether the statement in the declaration regarding the total clearance value of the last financial year was correctly given or not. The appellate authority, therefore, set aside the order of the adjudicating authority and the appeal was allowed. Aggrieved with the above, the Revenue has come up in appeal before the Tribunal. 3. After hearing both the sides we are of the view that the Commissioner (Appeals) has misdirected himself in holding that the charge of suppression of fact is not maintainable in the present case. If we go through the show cause notice and order passed by the adjudicating authority it can be seen that the allegation was mis-statement in the declaration. Admittedly, the figure given ....

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....wrongly calculated without taking into consideration the discount granted to Bansal Traders under credit note dated 31-3-97. We, therefore, set aside the impugned order and remand the matter to the adjudicating authority only for the purposes of giving noticee an opportunity to show that the amount covered by the credit note dated 31-3-97 was wrongly omitted to be taken note of while calculating the total clearance value of the last financial year as Rs. 2,99,54,450/-. We make it clear that we are not expressing any view regarding the eligibility of the noticee to claim deduction with respect to the credit note amount. It is upto the noticee to establish this aspect before the original authority. 6. The learned Counsel for the respo....