2017 (6) TMI 810

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...., AC (AR) For the Respondent ORDER Per Bench The appeal is against OIA No. 32/2005 (M-III) dt. 31.03.2005. The appellant is manufacturing various specific items such as ball point pens, OHP marker pens etc. classifiable under 9608.00 leviable to NIL rate of duty in terms of Notification No.6/2002 dt. 1.3.2002. (Sl.No229 and 230). They also manufacture Mathematical instruments/Rulers classified ....

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....der : (vii) the aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories, or from a factory by one or more manufacturers, does not exceed rupees three hundred lakhs in the preceding financial year. The department noticed that when the aggregate value of clearances of all excisable goods for home consumption is determined for the appel....

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.... has been filed. 2. With the above back ground, we heard Shri P.C. Anand, Ld. Consultant for the appellant and Shri S. Nagalingam, Ld. D.R. 3. The learned consultant submitted that the appellant is not challenging liability for payment of duty. However, he submitted that the non-payment of duty was as a result of bonafide mistake on the part of the appellant in interpreting the amended provision....

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....cal returns in Form E.R-1 to the department and hence the grounds of suppression cannot be alleged against the appellant. In any case, the amendment to the notification No. 8/2003 resulted in significant change in the method of computing aggregate value of clearance of excisable goods for home consumption. In view of this major change, we are of the view that there were doubts and uncertainties in....