2018 (3) TMI 687

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....an, Advocate - for the Appellant Present Shri S.K. Bansal, AR - for the Respondent ORDER Per: V. Padmanabhan 1. The present appeal is filed against Order-in-Original No.161162/2013 dated 19/11/2013. 2. The total demand in the present appeal is Rs. 210946/- with equal penalty and a separate penalty on the Director is Rs. 10,000/-. 3. Brief facts of the case are that the appellant ....

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.... manufactured by the assessee, but also the connected supporting items which were traded by them. In respect of the goods in which they have traded, the turnover cannot be included for purposes of SSI exemption limit. He submitted further that the department has not produced any other evidence to support the allegation of clandestine clearance. 5. The Ld. DR justified the impugned order. He sub....

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....ying that if turnover has exceeded Rs. 1 crore, he will discharge the differential duty. We find that such differential duty has also been discharged on a small amount that he admitted as having exceeded Rs. 1 crore. 7. The appellant has also submitted a copy of the Certificate issued by the Chartered Accountant in 2012 in which the turnover of goods manufactured as well as that trader have bee....