TaxTMI 
TaxTMI 
2007 (8) TMI 32
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....oms, Excise and Gold (Control) Appellate Tribunal, Mumbai, inAppeal Nos.4614, 4615/94-Bom. and 4617/94. 2. The appellant is a registered partnership firm engaged in the business of manufacturing and selling of aluminium articles. It has a factory in Ahmedabad. It is registered as SSI unit with the Government of Gujarat. It is in the business of manufacturing aluminium plates, sheets, ingots and s....
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....y on the supplier of raw-material. 5. In the present case, the appellant has violated Rule 9 read with Rule 173Q of the Central Excise Rules. The appellant has not maintained RG-1 register; it has not filed the classification list; it has not maintained statutory records and accounts and, in the circumstances, penalty, has been rightly imposed. The statutory rules were not complied with and, as a....
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....ound that the aluminium circles cleared by the appellant during the period 1989-90 as exempted goods, cannot be treated as exempted goods and consequently the total value of clearances exceeded the limit of Rs.2 crores during the earlier year (1989-90) and, therefore, the appellant was not entitled to SSI exemption for the year 1990-91 in respect of ingots. Under the exemption Notification No.175/....
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.... of Rs.2 crores. Placing reliance on proviso to clause 3 as also on Explanation II, the appellant contended before the Tribunal that they were entitled to the benefit of the exemption Notification No.175/86-CE on the ground that in the present case the goods cleared were affixed with a brand name and, therefore, the clearances for the preceding year in respect of such goods, cannot be taken into a....