2007 (1) TMI 575

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.... ready-made garments. According to the petitioner, the goods manufactured by it were not excisable and, therefore, it was not liable to pay any excise duty. 3. On 10th April, 2002 a search was conducted in the premises of the petitioner and it appears that the Central Excise Officers were of the view that the goods manufactured by the petitioner were excisable. Accordingly, on 11th September, 2003 a show cause notice was issued to the Petitioner in which it was alleged that the petitioner was manufacturing excisable goods. 4. In the meanwhile, the petitioner seems to have registered itself with the Central Excise Department on 18th September, 2002 and thereafter it also filed its returns. 5. After receiving the show cause ....

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..... xxxx xxxx xxxx 10. It is clear from the above that the applicant were also SSI unit, were not required to register themselves before the central excise department as all of their products were exempt from duty. However, when the readymade garments became dutiable, the applicant was liable to file a declaration with the central excise authorities. But in the instant application, the applicant did not register with the central excise authorities for almost one year. In fact, it was only after the visit of the central excise authorities, that, the applicant registered themselves with the Central excise department. The question, whether the registration was effected before the SCN or not is irrelevant at this time. We, t....