2017 (5) TMI 553

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.... exemption was made applicable to branded readymade garments with effect from 01.05.2001 subject to the condition that the clearance value of branded readymade garments from 01.04.2001 was taken into consideration for SSI exemption limit of Rs. 1 crore. It was alleged that the appellant had manufactured and sold excisable goods namely branded readymade garments from their Ghatkopar unit and office situated at Lalbaug. The appellant did not include in the clearances of Rs. 76,70,795/- worth of readymade garments which were manufactured prior to March 2001 but cleared after 01.04.2001 while computing SSI clearances. Consequently, it was alleged that the duty amount of Rs. 12,27,327/- was not paid. The said demand of duty was confirmed by the ....

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....e factory if run by different manufacturers shall be clubbed together for the purpose of computing limit of Rs. 1 crore. As usual, the export clearances shall not be added in the limit of Rs. 1 crore." 4. He argued that value of all goods irrespective of the fact they are manufactured by the appellant or not, needs to be added for the purpose of quantification of first clearance under SSI exemption. 5. We find that identical matter has been decided by the Tribunal in K. Prashant Enterprises (supra) cited by the appellant.  In para 12 of said order, following has been observed:- "12. The facts of the case have already been set out in the referring order and are hence not repeated here. There is no dispute that the job workers effect....