{"id":183097,"date":"2003-09-02T00:00:00","date_gmt":"2003-09-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/harish-chemical-engg-inds-vs-commissioner-of-central-excise-on-2-september-2003"},"modified":"2016-01-23T04:31:54","modified_gmt":"2016-01-22T23:01:54","slug":"harish-chemical-engg-inds-vs-commissioner-of-central-excise-on-2-september-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/harish-chemical-engg-inds-vs-commissioner-of-central-excise-on-2-september-2003","title":{"rendered":"Harish Chemical Engg. Inds. vs Commissioner Of Central Excise on 2 September, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Harish Chemical Engg. Inds. vs Commissioner Of Central Excise on 2 September, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (157) ELT 448 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram, S T C.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> C. Satapathy, Member (T)  <\/p>\n<p> 1.  We have heard both sides. The appellant is a small-scale unit which having filed a declaration under notification No. 11\/88-C.E. (N.T.) had taken exemption from the operation of Rule 174 of the Central Excise Rules, 1944. The impugned order has been passed demanding duty on items which the appellants manufactured subsequently and were not included in the declaration earlier. It is contended by the learned Consultant for the appellants that according to the Board&#8217;s Circular dated 24-12-1993, once the factory is registered as a small-scale unit, it is not necessary for the unit to get each and every product manufactured by it endorsed in its registration certificate. He also cited the Tribunal decision in the case of <a href=\"\/doc\/1816129\/\">Manko Industries v. Collector of Central Excise, Chandigarh<\/a> &#8211; 1994 (73) E.L.T. 375 (Tri.) to the same effect. As such, he contended, since the unit was within the overall limit of the exemption for the small scale sector, duty is not payable in respect of items which were not included in the declaration. Action has also been taken against the appellants for excess input material compared to the stock recorded in the register. It is the contention of the learned Consultant that when the unit is exempted from the excise control, no action can be taken under the law against minor discrepancy in maintaining their own stock register.\n<\/p>\n<p> 2. After hearing both sides and perusal of case records, we find that the demand of duty and penal action is not justified since the appellants have not cleared goods in excess of the exempted limit in respect of all the goods manufactured and cleared by them including declared and non-declared products. No penal action can also be taken against a small scale unit exempted from excise control on the basis of minor discrepancies in the registers maintained by them on their own which are not required to be statutorily maintained particularly when the unit is working well within the exemption limit.\n<\/p>\n<p> 3.   Accordingly, we set aside the impugned order and allow the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Harish Chemical Engg. Inds. vs Commissioner Of Central Excise on 2 September, 2003 Equivalent citations: 2003 (157) ELT 448 Tri Mumbai Bench: J Balasundaram, S T C. ORDER C. Satapathy, Member (T) 1. We have heard both sides. The appellant is a small-scale unit which having filed a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-183097","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Harish Chemical Engg. 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