https://www.taxtmi.com/caselaws?id=111537 The Tribunal held that the appellant was entitled to exercise the option of availing the Small Scale Industry (SSI) Exemption for specific goods while paying duty at the normal tariff rate for others, as decided in their own matters by the Larger Bench. The Revenue was found to have the authority to issue show cause notices for subsequent periods or other declarations, and the value of goods cleared on payment of duty was considered relevant for determining the aggregate value of clearances for home consumption. The Tribunal upheld the decision and clarified the authority of the Additional Commissioner to pass Adjudication Orders. en-us Thu, 25 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 18:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111537 The Tribunal held that the appellant was entitled to exercise the option of availing the Small Scale Industry (SSI) Exemption for specific goods while paying duty at the normal tariff rate for others, as decided in their own matters by the Larger Bench. The Revenue was found to have the authority to issue show cause notices for subsequent periods or other declarations, and the value of goods cleared on payment of duty was considered relevant for determining the aggregate value of clearances for home consumption. The Tribunal upheld the decision and clarified the authority of the Additional Commissioner to pass Adjudication Orders. Case-Laws Central Excise Thu, 25 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111537