2017 (3) TMI 175

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....tri, AC (AR) for the respondent Per: Ramesh Nair The fact of the case is that the appellant were engaged in the manufacturing interlining cloth leviable to both Basic Excise Duty and Additional Duty of Excise (GSI) and were availing small scale exemption under notification no. 8/2000 and subsequent notification during the period 2000-01 to 2002-03. The appellants, under the belief that both ....

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....igures to the Range Superintendent, non-payment of additional duty during the period they were availing small scale exemption was explicitly conveyed. He further submits that in their sale invoice also they have clearly mentioned the heads of Basic Excise Duty and Additional Duty of Excise but the duty was shown as zero. Therefore, the belief that under the SSI exemption limit they were neither re....

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....e impugned order. 4. We have carefully considered the submissions made by both sides. We find that the appellant is not contesting the demand on merit as admittedly Additional Duty of Excise (GSI) was payable during the exemption limit under SSI exemption notification no. 8/2000 and subsequent notifications. The submission is only on limitation. 5. On going through the documents such as sale....