2018 (7) TMI 1782

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....the SSI exemption w.e.f. 01.04.2003, the Department disallowed the benefit of SSI exemption consequent to the Notification No. 8/2003-CE dated 01.03.2003 on the ground that the aggregate value of clearances of all excisable goods including nil rate of duty items had exceeded Rs. 300 lakhs during the preceding Financial Year i.e. 2002-03. The appellants paid the duty of Rs. 4,44,894/- (Rupees Four Lakhs Forty Four Thousand Eight Hundred and Ninety Four only) before the issuance of show-cause notice dated 29.10.2004. The lower authority and the Commissioner (Appeals) have confirmed the duty along with interest and penalty under Section 11AC of Central Excise Act 1944. On an appeal filed by the appellants, this Bench in Appeal 608/2007 has pas....

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....arances in 2002-03; that the show-cause notice was time-barred as there was no suppression etc. with an intention to evade payment of duty; the only allegation in the show-cause notice was that there was no correspondence/communication by the assessee to the Department, this cannot be a valid reason for invoking extended period as this aspect was known to both the parties. 3. The learned DR has contended that the consideration of the Bench should be only to the extent of ROM because the order was passed only on the basis of the ROM and the appellants have not filed any separate appeal before proper forum on the merits of the case. They have submitted that in view of the Hon'ble Supreme Court's decision in Dharmendra Textile Processors, t....

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....reject the respondent's contention on this issue." We also find that the appellants' contention on this ground is not acceptable for the reason that Notification 8/2003 does not charge duty on any goods retrospectively. It only lays condition that the value of clearances in the previous years, which are exempted or nil rated will also be considered for the purposes of arriving the limit of Rs. 300 lakhs. We find that the legislature in their wisdom have put a condition which requires to be followed for availing the SSI exemption from the year 2003-04. In the absence of any ambiguity in the wordings of the Notification, the appellants' logic appears to be not only queer but bizarre. Therefore, we find that the appellants' arguments do not su....