2018 (7) TMI 765

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....r the Appellant Shri S. Govindarajan, AC (AR) for the Respondent. ORDER The facts of the case are that M/s. Tamin Granites Ltd., the appellants herein are engaged in the manufacture of polished granite slabs/tiles falling under CETA Heading 6807.90. The appellants had one more EOU unit at Hosur. The department took the view that the aggregate value of clearances of both the appellants uni....

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....Excise Rules, 2001. On appeal, the Commissioner (Appeals) vide impugned order dated 31.08.2007, set aside the penalty of Rs. 50,000/- however, upheld the remaining part of the adjudication order. Hence this appeal. 2.  Today when the matter came up for hearing, on behalf of the appellant, Ld. Sr. Advocate Shri. K.V. Subramanian and Shri R. Jagdish made various submissions, which are summar....

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....or exemption and their clearances are not to be clubbed. 3.  On behalf of the department, Ld.AR, Shri S, Govindarajan, AC, supports the impugned order. 4.  Heard both sides and have gone through the facts. 5.  As per para-2 (vii) of the SSI Notification No. 8/2003-CE, the aggregate value of the clearances of all excisable goods for "home consumption" by a manufacturer from ....