2015 (2) TMI 1089

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....eriod were availing of the SSI exemption notification no. 8/03CE. The department seeks to deny the SSI exemption in respect of the period mentioned above on the ground that during 2008-2009, their total clearances for home consumption were Rs. 4,65,98,479/- and therefore, during 2009-2010, they would not be eligible for exemption. The appellants plea, however, is that their clearances for home consumption during preceding financial year was only worth 3,36,81,178/-. Accordingly, the show cause notice was issued to the appellant for denying the SSI exemption for the period from 1/4/2009 to 18/8/2009 and demand of differential duty of Rs. 15,26,657/- along with interest thereon under section 11AB and imposition of penalty on the appellant un....

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....sessable to duty on the transaction value determined under section 4; that if the aggregate value of the clearances during preceding year, 2008-09 for the purpose of para 2(vii) of the exemption notification no. 8/03CE is calculated on this basis, the aggregate value of clearances during 2008-09 would be only Rs. 3,36,81,178/-; that the basis on which, the Department has added Rs. 79,94,602/- to arrive at the value of Rs. 4,16,75,780/- is not known to the appellant; that as recorded in para 8 of the order-in-original, this calculation of the aggregate value of clearances during 2008-09 is based on the report dated 19/2/2003 of the Jurisdiction Deputy Commissioner; that hearing of this matter had been held on 30/01/2013 and though further he....