PER : DR. D.M. MISRA

These two appeals are filed against Order-in-Original No.21//2016 dated 31.003.2016 passed by the Commissioner of Central Excise, Bengaluru.

2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture of cement concrete interlock pavers / bricks and kerb stones falling under Chapter sub-heading 68079090 of Central Excise Tariff Act, 1985. On the basis of intelligence, investigation was initiated against the appellant by retrieving records and recording statements etc. It is alleged that the appellant are availing SSI exemption under Notification No. 8/2003-CE dated 01.03.2003 and during the period from November 2010 to December 2014 while availing SSI exemption up to the value of Rs.1.5 crores, the appellant had collected excise duty of Rs.66,83,256/- on the goods by raising commercial invoices indicating the price as inclusive of duty which was proposed to be recovered in terms of Section 11D (1A) of the Central Excise Act, 1944 . Also, on verification of the relevant invoices and purchase orders, it was noticed that though the condition of clearances of sale is on FOR basis, the appellant had not included the value of cost of d