https://www.taxtmi.com/caselaws?id=190237 For SSI exemption eligibility, exempted clearances, including sprinkler irrigation systems and related cleared goods forming part of the system, were required to be included in aggregate turnover where the governing circular and Board clarification so provided. The contrary contention that such clearances were excludable from the turnover limit was rejected, and the inclusion of those clearances in the eligibility computation was upheld. The extended period of limitation was also sustained because the assessee continued its own turnover method despite the clarification, and the demand rested on investigation and private records. On that basis, the demand and penalty were maintained. en-us Mon, 27 Jul 2015 00:00:00 +0530 Thu, 09 Feb 2017 22:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190237 For SSI exemption eligibility, exempted clearances, including sprinkler irrigation systems and related cleared goods forming part of the system, were required to be included in aggregate turnover where the governing circular and Board clarification so provided. The contrary contention that such clearances were excludable from the turnover limit was rejected, and the inclusion of those clearances in the eligibility computation was upheld. The extended period of limitation was also sustained because the assessee continued its own turnover method despite the clarification, and the demand rested on investigation and private records. On that basis, the demand and penalty were maintained. Case-Laws Central Excise Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190237