2018 (1) TMI 630

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.... 3. The relevant facts though arose for consideration in these appeals are during the visit of Central Excise Officers at the factory of the assessee, it was noticed that there were some contraventions of the provisions of Central Excise Act; accordingly the officers withdrew several records, financial statements, ledgers etc.; statements of partners of the appellant assessee and other persons were recorded; based upon such scrutiny, Show Cause Notice was issued alleging that the assessee appellant has not indicated in the returns the transaction value of approximately 2.84 Crores during the year 2004-2005 to 2006-2007 which has resulted in escapement of duty liability of Rs. 46,46,779/- and Show Cause Notice issued and demanded duty liabil....

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....explained the value pertaining to this demand but the First Appellate Authority has dismissed the contention only on the ground that appellant was not able to reconcile or point out the documents of trading activity. It is his submission that the allegation on the appellant is of clandestine removal and the Revenue has not been able to substantiate such allegations as can be seen from the records. It is his submission that the appellant assessee has been able to justify that the demand to the extent of Rs. 32,76,128/- has been set aside considering the details given by them. Hence, there is every possibility that the said document of Rs. 13,70,652/- is also only on the trading activity. As an alternative prayer, it is his submission that th....

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....y the Revenue is devoid of merits and is rejected. 7. As regards, the appeal filed by the assessee appellant, I find that the value of the clearances on which the demand of the duty has been confirmed is Rs. 75,17,137/- for the period 2004-2005 to 2006-2007. During the relevant period, the benefit of SSI Exemption was available to an assessee whose turnover is less than a crore in a financial year. On a specific query from the bench, Ld. Counsel submits that this point was not raised before the Adjudicating Authority or the First Appellate Authority. In my considered view, the demand of the duty liability on the appellant needs to be tested with the plea of the appellant s counsel that they are eligible for SSI Exemption during the relevan....