2025-VIL-2176-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Rule 173Q of Central Excise Rules, 1944 – Demand of duty – Imposition of penalty – Appellant claimed benefit of concessional rate of duty on clearance of goods as prescribed under SSI Notification No.1/93-CE – Assistant Commissioner disallowed benefit of Notification No.1/93-CE to Appellant and confirmed demand of duty and also imposed penalty on Appellant under Rule 173Q of the Rules – Commissioner (Appeals) upheld order of lower authority – Whether Appellant is entitled to SSI benefit for their clearances under Notification No.1/93-CE – HELD – Concessional rate of duty as per Notification No.1/93-CE shall only be available, if aggregate value of clearance of all excisable goods for home consumption by a manufacturer, from one or more factories or from any factory, by one or more manufacturers, does not exceed Rs.200 Lakh in preceding Financial Year. There is no dispute in present case that aggregate value of clearance by both units of Appellant during relevant period had exceeded the limit prescribed under notification and therefore, clearances of excisable goods will not be eligible to concessional rate of duty and it will have to suffer excise duty at normal rate. Appellant will not be entitled to SSI benefit for their clearances under Notification No.1/93-CE. There is no infirmity with impugned order, but considering the quantum of duty involved in this case, it is inclined to reduce penalty imposed on Appellant by lower authority. With above modifications, impugned order is uphold – Appeal disposed of
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