TaxTMI 
TaxTMI 
2009 (2) TMI 169
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....nalties on the respondent company and Mr. D.R. Pal, Factory Manager of the respondent-company. 2. Heard both sides. 3. The relevant facts in brief, are as follows:- (a) The respondent have manufacturing units at three places namely; Thane (Maharashtra), Burhanpur (Madhya Pradesh) and Pithampur (Madhya Pradesh) and the later two units fall in the jurisdiction of same Commissionerate but under different division. To the Excise authorities in charge of Thane unit they disclosed on 11-5-94 the existence of unit at Thane and Burhanpur but at that time they did not declare the unit at Pithampur. (b) In respect of Burhanpur unit, the existence of other two units was suo motu declared by them through their letter dated 23-1-1996 addressed to th....
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....r more units. All the relevant facts were declared for the first time only in February 1996 in so far the Pithampur unit is concerned. Therefore, for demand of duty for the period prior to 2-2-1996, the extended period of limitation can be invoked. The order of Commissioner (Appeals) requires to be set aside. 5.1 Learned Advocate for the respondent submits that they were under mistaken impression that each of the units can separately avail exemption. When they got advice that the clearances of the three units are required to be clubbed together for availing exemption, they on their own intimated the details and paid the duty which was payable according to them. After they intimated these details on February 1996, the Department has chosen ....
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....ing duty as per normal rate without availing exemptions of Notifications No. 1/93 dt. 28-2-93. We have availed exemption of Notification No. 1/93 separately in all the three factories without clubbing each other's clearance value. Now we have worked out the effect of differential Excise duty after clubbing the value of all the three factories in the year 1994-95 which comes to Rs.... at our Burhanpur factory. This differential excise duty has been debited in our PLA vide Entry No. 601 dt. 23-11-96. During 1995-96 our Thane Factory has not availed the exemption of Notification No. 1/93 dt. 28-2-93 but Burhanpur factory has paid concessional duty as per Notification No. 1/93 without availing full exemption of Rs. 30 lacs. During the same p....