https://www.taxtmi.com/caselaws?id=97753 The case involved the interpretation of Notification No. 1/93 and subsequent amendments providing duty exemption for specified goods. The Tribunal upheld the Commissioner (Appeals) decision, ruling that clearances made before opting for the benefit of the notification should not be aggregated for exemption purposes. The Tribunal emphasized that the exemption applies to specified goods cleared for home consumption on or before 1st April in any financial year, up to an aggregate value not exceeding Rs. 30 lakhs. Consequently, the Revenue's appeal was rejected, affirming the Commissioner (Appeals) order. en-us Thu, 01 Mar 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97753 The case involved the interpretation of Notification No. 1/93 and subsequent amendments providing duty exemption for specified goods. The Tribunal upheld the Commissioner (Appeals) decision, ruling that clearances made before opting for the benefit of the notification should not be aggregated for exemption purposes. The Tribunal emphasized that the exemption applies to specified goods cleared for home consumption on or before 1st April in any financial year, up to an aggregate value not exceeding Rs. 30 lakhs. Consequently, the Revenue's appeal was rejected, affirming the Commissioner (Appeals) order. Case-Laws Central Excise Thu, 01 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97753