2013 (12) TMI 84

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....02/88-C.E., dated 20-5-1988 as ship breaking materials continued to be chargeable to NIL rate of duty. This issue was the subject matter of discussion from the very inception and has not been addressed by CESTAT's order dated 5-5-2011/18-5-2011. (ii) That appellants were wrongly denied the benefit of Notification No. 1/93-C.E., dated 28-2-1993 as appellants were eligible for small scale exemption under Notification No. 1/93-C.E., dated 18-2-1993. Though this ground has been considered in the order of CESTAT but a part still remains untouched. That this plea was mentioned in Para-C of their grounds of appeal before CESTAT and Commissioner (A) has wrongly denied them small scale exemption holding that from 1-4-1993 to 28-2-1994 they have e....

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....f Rs. 4,62,516/-." 3. Heard both sides. 4. Advocate of the appellant argued that the words 'or chargeable to Nil rate of duty' appearing in Notification No. 202/88-C.E., dated 20-5-1988 were deleted as per Sr. No. 15 of amending Notification No. 63/91-C.E., dated 25-7-1991, therefore, the benefit of exemption Notification No. 202/88-C.E. was admissible to them for the period 1-11-1993 to 31-3-1994, as the ship breaking material continued to be chargeable to NIL rate of duty as per Notification No. 44/94-C.E., dated 28-2-1993 and the ship breaking materials continued to be specified in the table to Notification No. 202/88-C.E. 5. It has been clearly brought out in the show cause notice dated 29-4-1994 that during the ....

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....e manufactured and cleared before 28-2-1993 i.e. the date of Notification No. 63/91-C.E., dated 25-7-1991. The value of clearances of dutiable goods not entitled to exemption under Notification No. 202/88-C.E. are thus required to be included in the value of clearances during 1993-94. It is true that for determining eligibility of the small scale exemption value of clearances of 1992-93 were required to be taken into consideration, but it was concluded on the basis of submissions made before the Bench, that by addition of value of goods not exempted under Notification No. 202/88-C.E. will exhaust the exemption limit during 1993-94. Small scale eligibility and payment of duty in a financial year is dependent upon the value of clearances of t....