TaxTMI 
TaxTMI 
2012 (9) TMI 601
X X X X Extracts X X X X
X X X X Extracts X X X X
....on the ground that the appellant was having two units and was availing the benefit of small scale exemption notification for both the units. It is the case of the Revenue that if clearances of both the units are clubbed together, the benefit of SSI notification is not available to the appellant. Coming to such a conclusion a show cause notice was issued which was adjudicated and demands confirmed were against the appellant along with imposition of penalties. On an appeal against such an order, the first appellate authority has also upheld the order-in-original and held that the appellant is liable to discharge the duty liability, interest, penalties as they have not declared the existence of another unit in Sihor. 4. Ld. consultan....
X X X X Extracts X X X X
X X X X Extracts X X X X
....had suppressed the material facts from the department, the first appellate authority had recorded the following findings: 9. The appellants have contended that show cause notice was issued to Sihor unit on 18-02-2000 and that the facts were within the knowledge of the department hence show cause notice dated 2l-04-2004 issued to the appellants (Alang unit) was time barred. At the time of taking Central Excise Registration and filing the classification list for the year 1998-99 claiming exemption under Notification No.9/98-CE dated 02-06-1998, the appellants had failed to disclose the name of the unit and clearance value of specified goods of their other unit situated at Sihor. Shri Ram Nihar, Ramdayal Yadav, Director of the appell....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n excess of sixty per cent of normal rate of duty. Vide Sr.No.2 of the Table, clearances upto an aggregate value not exceeding fifty lakh rupees immediately following the clearances specified against Sr. No.1 and 2 of the Table, the value of clearances affected from Sihor unit as well as Alang unit were required to be clubbed. In the present case, the show cause notice to the appellants (i.e. Alang unit) had been issued taking into consideration the clearances effected by the Sihor unit as well as the Alang unit. Whether the Sihor unit had paid duty at the normal rate or concessional rate or availed full exemption, it would not affect the clubbing of clearance value of Sihor unit with Alang unit for the purpose of availing benefit of Notifi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... with the Central Excise Department and have filed separate declaration with their Central Excise authorities. The benefit of Notification was being availed by both the units with the due knowledge and consent of the jurisdictional Central Excise authorities and after filing due declaration. According to the appellants, this was done by them under a bonafide belief that the unit being two separate factories are entitled to the benefit separately. The registration certificate showing the registration of the two units under the same name was also forwarded to the Division Office, which happens to be the same for both the units. As such it cannot be said that the appellants suppressed any positive information from the Revenue with an intention....