The Tax Publishers2019 TaxPub(EX) 63 2018 (365) E.L.T. 292

 

Mathura Polymers (P) Ltd. v. Customs, Excise & Service Tax Appellate Tribunal & CCE

 

CENTRAL EXCISE ACT, 1944

--SSI exemption --Amount mentioned in show cause notice was below threshold limit for clearanceEligibility of----Where assessee had miserably failed to prove that its case comes within the conditions stipulated in the exemption notification, therefore, the tribunal as well as adjudicating authority have rightly rejected the case of the assessee.--Assessee had claimed benefit of exemption under Notification No. 8/98-CE. Adjudicating authority as well as tribunal did not consider the benefit of the Notification No. 8/98-Central Excise, by which the assessee was exempted from payment of excise duty, since their clearances, even as per the amount mentioned in the show cause notice was well below the threshold limit. Held: The exemption notification should be interpreted strictly and the burden of proving the applicability would be on assessee to show that his case comes within parameters of exemption notification. Assessee had miserably failed to prove that its case comes within the conditions stipulated in the exemption notification. Therefore, Tribunal as well as the adjudicating authority have rightly rejected the exemption.

Central Excise Act, 1944 Notification No. 8/98-CE

REFERRED : Commissioner of Customs (Import) , Mumbai v. M/s. Dilip Kumar And Company & Ors. 2018 (361) E.L.T. 577 (SC) : 2018 TaxPub(EX) 737 (SC) Sun Export Corporation v. Collector of Customs, Bombay 1997 (93) E.L.T. 641 (SC) : 1997 TaxPub(EX) 1016 (SC) M/s. Mathura Polymers (P) Ltd., Shri V. Natarajan, M/s. Vijay Aqua Pipes (P) Ltd., Shri S. Nainar, Shri R. Thiagarajan v. CCE, Chennai-II in (E/549/2005, E/448/2005, E/614/2005, E/613/2005 & E/615/2005, Order Nos. 40345-40349/2016, 29-2-2016)

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