https://www.taxtmi.com/caselaws?id=77617 The court held that goods cleared under Section 3-A must be included in calculating the aggregate value for Small Scale Industries (SSI) exemption eligibility under Notification No. 9/2000-C.E. The judgment emphasized that the exemption aims to benefit Small Scale Units and ruled in favor of the Revenue, dismissing the appeals due to the incorrect availing of SSI exemption by the appellant. en-us Fri, 23 Apr 2010 00:00:00 +0530 Tue, 28 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77617 The court held that goods cleared under Section 3-A must be included in calculating the aggregate value for Small Scale Industries (SSI) exemption eligibility under Notification No. 9/2000-C.E. The judgment emphasized that the exemption aims to benefit Small Scale Units and ruled in favor of the Revenue, dismissing the appeals due to the incorrect availing of SSI exemption by the appellant. Case-Laws Central Excise Fri, 23 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77617