https://www.taxtmi.com/caselaws?id=125863 Where SSI exemption is linked to the value of clearances of specified goods, duty-paid clearances of the same goods are not to be included in the aggregate value of exempted clearances for computing the exemption threshold. The Tribunal in the cited CESTAT Ahmedabad matter treated this position as settled and held that submersible pumps on which duty had become payable were not countable with exempted clearances for the first-clearance limit. On that basis, the demand and penalty were unsustainable. en-us Wed, 04 Feb 2009 00:00:00 +0530 Tue, 30 Oct 2012 18:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125863 Where SSI exemption is linked to the value of clearances of specified goods, duty-paid clearances of the same goods are not to be included in the aggregate value of exempted clearances for computing the exemption threshold. The Tribunal in the cited CESTAT Ahmedabad matter treated this position as settled and held that submersible pumps on which duty had become payable were not countable with exempted clearances for the first-clearance limit. On that basis, the demand and penalty were unsustainable. Case-Laws Central Excise Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125863