TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 667
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.... of central excise duty up to the turnover of Rs. 1.50 crore's as per Notification No. 8/2003 dated 01/03/2003. During the course of audit of the appellant on 26/04/2014 it was detected by the departmental audit party that the appellant during the financial year 2008-2009 and 2009-2010 have exceeded the value of clearances beyond rupees four crores. It has also been mentioned that during financial year's 2008-2009 and 2009-2010, the turnover of the appellant were Rs. 4,73,10,393/- and Rs. 4,41,67,056/- respectively. It has been the contention of the Department that in term of para-3A of Notification No. 8/2003 dated 01/03/2003, the appellant should have included the value of clearances of the exempted goods in their total turnover and shoul....
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.... by contravening any of the provisions of the act. The learned Advocate has taken us through two declarations made by the appellant to the concerned Assistant Commissioner of central excise vide their letter dated 01/04/2009 and 31/03/2010 to the effect that they have shown the total value of clearances in their declarations to the Department which proves that they have not suppressed any facts from the Department with any intention of evading central excise duty. It has also been argued that extended time proviso under Section 11A of Central Excise Act, 1944 is not invokable in their case as they had no intention of evading central excise duty. The learned Advocate has relied on following decisions of Hon'ble Supreme Court in this regard. ....
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.... limit. The learned Advocate has also admitted this fact that they were under genuine belief that the value of clearances of exempted goods were not includable in the total turnover. In this regard we hold that the provisions of Notification No. 8/2003 dated 01/03/2003 under para-3A are very clear that the except the clearances as mentioned under para-3A all other clearances need to be included in the aggregate value of turnover for deciding the SSI eligibility under Notification No. 8/2003. Since the clearances of SHASHTROKTA medicines have not been included in the total turnover by the appellant for the relevant financial years and therefore they have failed to pay central excise duty as per law. 7. Thus we hold that the demand of duty o....