https://www.taxtmi.com/caselaws?id=89019 For a goods-specific exemption notification, only clearances of goods already specified under the notification can be counted towards the aggregate value limit. Clearances made before cotton yarn became a specified good under Notification No. 1/93-C.E., as amended, could not be treated as first clearances of specified goods for computing the slab benefit. The pre-amendment clearances were therefore excluded from the Rs. 30 lakhs limit, and the exemption applied from the date the goods entered the notification regime. The demand and penalty did not survive, and the assessee's entitlement to the notification benefit was upheld. en-us Thu, 16 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89019 For a goods-specific exemption notification, only clearances of goods already specified under the notification can be counted towards the aggregate value limit. Clearances made before cotton yarn became a specified good under Notification No. 1/93-C.E., as amended, could not be treated as first clearances of specified goods for computing the slab benefit. The pre-amendment clearances were therefore excluded from the Rs. 30 lakhs limit, and the exemption applied from the date the goods entered the notification regime. The demand and penalty did not survive, and the assessee's entitlement to the notification benefit was upheld. Case-Laws Central Excise Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89019