TaxTMI 
TaxTMI 
2019 (5) TMI 449
X X X X Extracts X X X X
X X X X Extracts X X X X
....ings falling under Chapter 72 of the Central Excise Tariff Act, 1985. They had been availing SSI exemption under Notification No. 8/2003-CE dated 1.3.2003. During the relevant period they had cleared the intermediate product namely, Casing to their sister concern, an 100% EOU situated at Saki Vihar Road, Mumbai against invoice cum delivery challans. The value of the clearances made to their sister concern since not included in computing the aggregate value of clearance of all excisable goods in computing the exemption limit of prescribed under SSI exemption Notification 08/2003 CE dt.1.3.2003, show-cause cum demand notice was issued for recovery of the duty short paid amounting to Rs. 18,34,999/- for the period, 2004-05, 2005-06, 2006-07 an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es, a fact not disputed in the show-cause notice. It is his further contention that there was no investigation at the end of the 100% EOU nor there is any allegation that the goods cleared by the appellant's DTA unit had been diverted and not utilized in the manufacture of the finished goods by their 100% EOU, which ultimately exported. It is his contention that since the appellant's DTA unit is an SSI unit, therefore, the procedures for maintaining records has not been strictly followed. He has further submitted that the value of clearances from DTA Unit to the 100% Unit have been duly recorded in their Books of Accounts at their DTA unit as well as in their 100% unit, therefore, the allegation that clearances were made without reflecting ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ause notice proposed to add the value of clearance made by the appellant's DTA unit to their 100% EOU, solely on the ground that the goods were cleared without proper documents, invoices but under delivery challans. There is no dispute of the fact that the intermediate goods viz. casing is which were duly received in their 100% EOU. As per clause (3A) of the Notification no. 08/2003CE dt. 1.3.2003 as amended, in determining the aggregate value of clearances of all excisable goods for home consumption, the value of clearances of goods to 100% EOU cannot be taken into consideration. The said clause (3A) of Notification No. 08/2003CE reads as follows: - "3A. For the purposes of determining the aggregate value of clearances of all excisable ....