2018 (10) TMI 1459

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....he CETA, 1985; the appellants are also engaged in trading activity. As per the appellant, the clearance of excisable goods excluding the value of traded goods was less than one crore fifty lakhs during the period 2014-15; the appellant was claiming small scale exemption under Notification No. 08/2003-CE dated 01.03.2003. The officers of Preventive Unit, Bangalore visited the premises of the appellant on 12.08.2015 and seized various records under the impression that the appellant is engaged in manufacture and removal of excisable goods and the total turnover of excisable goods was in excess of admissible exemption limit of one crore fifty lakhs as prescribed under Notification No. 08/2003-CE dated01.03.2003 and the appellant has neither obt....

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....r the purpose of small scale exemption under Notification No. 08/2003-CE dated 01.03.20303. He further submitted that the Commissioner (A) in the impugned order has confirmed the central excise duty demanded by including the value of traded goods without considering the submissions of the appellants and the certificate of Chartered Accountant. In support of this submission, he relied upon the following decisions: (i) Bhavi Plast Pvt. Ltd. Vs. CCE Thane-I, 2016 (342) ELT 268 (Tri. Mumbai). (ii) CCE, Trichy Vs. Neycer India Ltd., 2015 (320) ELT 28 (SC). (iii) CCE, Cus. & ST., Vs. BBSR-I Vs. Konark Industries, 2011 (270) ELT 673 (Tri. Kolkata). (iv) CCE, Pune Vs. Statfield Systems (Coating) Pvt. Ltd., 1996 (87) ELT 510 (Tri.). (....