https://www.taxtmi.com/caselaws?id=108591 For SSI exemption under Notification No. 9/99, the qualifying aggregate clearances for home consumption in the preceding financial year had to remain within the prescribed ceiling, and the appellant had filed the required declaration with no evidence of breach of that limit. Captively consumed inputs could not be added to the clearance value for computing eligibility. On that basis, the exemption was available, and the resulting demand and penalty were unsustainable, with consequential relief following from the exemption. en-us Mon, 30 Jun 2003 00:00:00 +0530 Mon, 02 Apr 2012 18:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108591 For SSI exemption under Notification No. 9/99, the qualifying aggregate clearances for home consumption in the preceding financial year had to remain within the prescribed ceiling, and the appellant had filed the required declaration with no evidence of breach of that limit. Captively consumed inputs could not be added to the clearance value for computing eligibility. On that basis, the exemption was available, and the resulting demand and penalty were unsustainable, with consequential relief following from the exemption. Case-Laws Central Excise Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108591