https://www.taxtmi.com/caselaws?id=101817 An SSI exemption notification issued under the Central Excise Act does not extend to additional excise duty levied under a separate statute unless that levy is expressly covered. Modvat credit of additional excise duty does not, by itself, disqualify an assessee from SSI relief on basic excise duty, though the exemption remains unavailable for additional excise duty itself. A later notification could not be forced on the assessee for basic excise duty on the facts found. Cum-duty abatement for clandestine clearances was allowed only where invoice evidence established the realised sale price with reasonable certainty; it was rejected for the balance. en-us Mon, 13 May 2002 00:00:00 +0530 Sat, 11 Feb 2012 12:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101817 An SSI exemption notification issued under the Central Excise Act does not extend to additional excise duty levied under a separate statute unless that levy is expressly covered. Modvat credit of additional excise duty does not, by itself, disqualify an assessee from SSI relief on basic excise duty, though the exemption remains unavailable for additional excise duty itself. A later notification could not be forced on the assessee for basic excise duty on the facts found. Cum-duty abatement for clandestine clearances was allowed only where invoice evidence established the realised sale price with reasonable certainty; it was rejected for the balance. Case-Laws Central Excise Mon, 13 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101817