2014 (8) TMI 967

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....wara, Jaipur manufacture insecticides and during the period of dispute i.e. from April, 2003 to December, 2003 were availing SSI exemption under notification No. 9/2003-C.E., dated 1-3-2003. The department was of the view that for the purpose of determining the respondent's eligibility for SSI exemption, their clearances should be clubbed with the clearances of M/s. Sahakari Pashu Ahar Factory, Industrial Area, Jhotwara, Jaipur (hereinafter referred to as SPAF), as both SPAF and the respondent unit are owned by RAJFED Rajasthan and on this basis, they would not be eligible for SSI exemption. Accordingly, a show cause notice was issued to the respondent for denial of SSI exemption benefit to them and for recovery of central excise duty amoun....

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....tory of the State Government being maintained and controlled by the State Government, therefore, the value of the respondent's unit cannot be clubbed for the purpose of SSI exemption with clearances of the sister concern, SPAF, Jaipur. Against the above order of the Commissioner (Appeals), this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Shri M.S. Negi, ld. DR, assailed the impugned order by reiterating the grounds of appeal in the Revenue's appeal and pleaded that the provisions of para 5(E) of the Notification No. 9/2003-C.E., providing that where the specified goods are manufactured in a factory belonging to or maintained by the Central Government or by a State Government or by a State Industries Corpora....