TaxTMI 
TaxTMI 
2024 (6) TMI 184
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....as 'CESTAT') whereby it upheld the order dated 06.11.2000 passed by the Commissioner of Central Excise, Gurgaon, confirming the demand of duty of Rs. 3,01,518/- under Section 11A of the Central Excise Act, but has reduced the penalty amount from Rs. 03 lacs to Rs. 01 lac. 2. Learned counsel submits that two firms, one set up at Bathinda and another at Panchkula had two separate identities and were different entity altogether. Although the two firms may have the same partners, it cannot be said that they were a single partnership firm and the Tribunal has fallen in error that two partnership firms, by a common name i.e. Jaybee Industries at Bathinda and Jaybee Industries at Panchkula were a single partnership firm. 3. Learned counsel for t....
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....e judgment passed by Hon'ble the Supreme Court in case tilted as Cosmic Dye Chemical Vs. Collector of Central Excise, 1995 (6) SCC 117 and Continental Foundation Joint Venture Holding, Nathpa, H.P. Vs. Commissioner of Central Excise, Chandigarh-I (2007) 10 SCC 337, in support of his contention. 6. Learned counsel for the respondent-revenue has supported the order passed by the Apex Court in Civil Appeal No. 6161 of 1999, decided on 04.12.2002 in case titled as M/s Supreme Washers (P) Ltd. Vs. The Commissioner of Central Excise, Pune, 2003(1) SCC 142. 7. We have carefully considered the submissions and also perused the record. 8. The admitted facts which are on record are that M/s Jaybee Industries, Bhatinda exceeded the exemption limit a....
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....t the said notification shall apply on the aggregate value of clearance of all the excisable goods for whom consumption only in circumstances other than where a manufacturer has one or more factories and from any factory by one or more manufacturer, exceeds Rs. 200 lacs in preceding financial year, the same was increased w.e.f. 01.04.1995 to Rs. 300 lacs vide notification dated 16.03.1995. We find that the notification would only be granting exemption in the cases where the manufacturers have cleared overall amount less than Rs. 200 lacs/300 lacs as the case may be. If the production from different factories and clearance is altogether more than the said amount, the exemption cannot be allowed. 13. We also find that both the individuals, w....