2019 (8) TMI 1102

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....R SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri None for appellant Shri Anil Choudhary, Deputy Commissioner (AR) with Shri NN Prabhudesai, Superintendent AR for Revenue ORDER PER: C J MATHEW These appeals have been filed by M/s Soni & Brothers, Shri Hitesh Jain, Shri Bhadresh Shevantilal Shah and also by Revenue against SB(47-49)MV/2011 dated 29th March 2011 of Commissioner of Central ....

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.... the value of the goods cleared under the compounded levy scheme were also to be included and, for having failed to do so, were held liable to duties, upon crossing the exemption limit of Rs. 4,00,00,000/-, for the years 2007-08 and 2008-09. The original authority confirmed duty liability of Rs. 20,03,896/- on the manufacturer and, while imposing penalties on the partner of the manufacturing entit....

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....nd Customs. 5. The inclusion of the value of 'aluminium circles' for the purpose of determining the ceiling for exemption value under notification no. 8/2003-CE dated 1st March 2003 is only a question of fact. It has been established that the value of all the clearances would exceed the threshold prescribed for discharge of duty liability on the two dutiable products. We, therefore, find no rea....

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....se. He relies upon the decisions of the Tribunal in RK Fans & Allied Products Ltd v. Commissioner of Central Excise, Mumbai - III [2017 (358) ELT 1128 (Tri.-Mumbai)], Hi-Tech Electronics v. Commissioner of Central Excise, Mumbai - V [2007 (218) ELT 604 (Tri.-Mumbai)] and Goodwill Electricals v. Commissioner of Central Excise, Mumbai - V [2004 (177) ELT 785 (Tri.-Mumbai)]. 7. We find that the st....