2010 (12) TMI 476

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.... the Appellant. Shri A.B. Niranjan Babu, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants manufacture tractor parts, parts of earth moving equipment, steel tables and chairs. They crossed the small scale exemption limit of Rs. 50 lakhs during the year 1998-99 and 1999- 2000. They claimed that due to a bona fide mistak....

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....ving the information in the first week of May, 2000, about the clearances beyond exemption limit. 3. It is the department's case that the appellants have not informed the department regarding crossing the exemption limits, nor have they paid the duty on the impugned goods in excess of the small scale exemption limit during the relevant years. It also been stated by the department that the ....

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....cise officers to the factory on 11-5-2000 the fact of excess clearance came to light, is not entirely correct. Letter dated 8-5-2000 cited above does indicate that the appellants have approached the department in the first instance. 5. However, it was incumbent on the appellants to declare to the department, as soon as they exceeded the small scale exemption limit of Rs. 50 lakhs, in the y....

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....tal authorities took more than two and a half years to issue the show cause notice. We also note that initially in reply to the show cause notice, the appellants had expressed their readiness to pay the duty amount. 6. Since, there has been a suppression regarding the production in excess of the small scale exemption limit, and there has also been non-payment of duty on such clearances dur....