https://www.taxtmi.com/caselaws?id=529 The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant, holding that the amendment excluding job work value from the computation of aggregate clearances under Notification No. 9/2003 should be applied simply and directly without the need for retrospective or prospective considerations. The Tribunal emphasized the clear wording of the amendment and its direct impact on the computation for the previous year, setting aside the impugned orders and allowing the stay applications and appeals with consequential relief. en-us Thu, 02 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=529 The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant, holding that the amendment excluding job work value from the computation of aggregate clearances under Notification No. 9/2003 should be applied simply and directly without the need for retrospective or prospective considerations. The Tribunal emphasized the clear wording of the amendment and its direct impact on the computation for the previous year, setting aside the impugned orders and allowing the stay applications and appeals with consequential relief. Case-Laws Central Excise Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=529