Exemption notification limit exceeded, benefit unavailable where aggregate clearances cross the prescribed threshold.

Exemption under Notification No. 35/2003-C.E. was confined to clearances within the prescribed aggregate monetary limit. The record showed that the appellant's clearances to a job worker exceeded that threshold, so the statutory condition for exemption was not satisfied. As a result, the benefit of the notification could not be extended and the demand was sustained. The text states that the appeal failed and the order denying exemption was maintained.

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Issues: Whether the appellant was entitled to exemption under Notification No. 35/2003-C.E. when the aggregate value of clearances to a job worker exceeded the prescribed limit.

Analysis: The exemption under Notification No. 35/2003-C.E. was available only up to the specified monetary limit. The record showed that the clearances to one job worker had crossed the limit and the aggregate value of such clearances exceeded the threshold. On that basis, the condition for exemption was not satisfied and the benefit of the notification could not be extended.

Conclusion: The appellant was not entitled to the exemption under Notification No. 35/2003-C.E., and the demand was rightly sustained.

Final Conclusion: The appeal failed and the impugned order confirming denial of exemption was maintained.

Ratio Decidendi: Where the aggregate value of clearances covered by an exemption notification exceeds the prescribed monetary limit, the benefit of the notification cannot be claimed.

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