https://www.taxtmi.com/caselaws?id=112168 The Tribunal held that the value of clearances of goods liable to Excise duty under Section 3A must be included in calculating the aggregate value for home consumption in the preceding financial year. The Tribunal emphasized that the relevant Notification did not exclude the value of clearances under Section 3A and that such goods should be considered for determining the aggregate value. As a result, the Tribunal upheld the lower authorities' decision and dismissed the appellant's argument, affirming that the value of clearances under Section 3A is to be factored into the calculation. en-us Fri, 25 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 18:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112168 The Tribunal held that the value of clearances of goods liable to Excise duty under Section 3A must be included in calculating the aggregate value for home consumption in the preceding financial year. The Tribunal emphasized that the relevant Notification did not exclude the value of clearances under Section 3A and that such goods should be considered for determining the aggregate value. As a result, the Tribunal upheld the lower authorities' decision and dismissed the appellant's argument, affirming that the value of clearances under Section 3A is to be factored into the calculation. Case-Laws Central Excise Fri, 25 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112168