Case Law Details
Present appeals have been filed against Order-in-Original No.CCE/COMMR./KOL-I/ADJN./NO.3/2010 dated 30.03.2010. The period of dispute is 2004-05 to 2006-07.
2. Brief facts of the case are that during the period under consideration, the appellant firm was engaged in the manufacturing and sale of handcraft items. Few items were given on the job-work basisto outside units/individuals. A few items were manufactured by the appellants. The lower authorities had combined the value of both the items which were manufactured by themselves and also which were obtained from outside on the basis of job-work. Thus, by clubbing the turnover, the S.S.I. Exemption was denied. Being aggrieved the appellant has filed the present appeal.
3. With this background, we heard Shri A.K.Bhattacharjee and Shri S.S.Chattopadhyay, ld.Counsels for the parties.
4. After hearing both the parties and on perusal of record, it appears that during the period under consideration, the appellant was manufacturing salable goods. Some goods were obtained by supplying the raw materials to outside individuals/units. Thus the items were obtained on job-work basis.
5. It may be mentioned that Honble Supreme Court in the case of Ujagar Prints, ETC. ETC. v. Union of India & Others [1988 (38) ELT 535 (SC)] has observed that :-
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