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    <title>2015 (7) TMI 1188 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found the appellants ineligible for SSI exemption under Notification No. 9/2003-C.E. due to the value of clearances exceeding the prescribed limit for the previous year. The inclusion of exempted goods in the turnover calculation was upheld, rejecting the appellant&#039;s argument. The exclusion of certain goods from turnover calculation was also dismissed. While the penalty on the Managing Director was initially upheld but later set aside by the Tribunal, the demand based on investigation and failure to adhere to prescribed turnover calculation method led to the dismissal of the appeal.</description>
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      <title>2015 (7) TMI 1188 - CESTAT NEW DELHI</title>
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      <description>The Tribunal found the appellants ineligible for SSI exemption under Notification No. 9/2003-C.E. due to the value of clearances exceeding the prescribed limit for the previous year. The inclusion of exempted goods in the turnover calculation was upheld, rejecting the appellant&#039;s argument. The exclusion of certain goods from turnover calculation was also dismissed. While the penalty on the Managing Director was initially upheld but later set aside by the Tribunal, the demand based on investigation and failure to adhere to prescribed turnover calculation method led to the dismissal of the appeal.</description>
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