https://www.taxtmi.com/caselaws?id=365969 For SSI exemption under Notification No. 08/2003-CE, the value of goods cleared as exempt under Notification No. 05/2006-CE was required to be included in the aggregate value of clearances, as the Tribunal treated the issue as settled by earlier binding decisions upheld by higher forums. On that basis, the duty demand and interest were sustained against the assessee. On penalty, the Tribunal followed its earlier orders in the assessee's own case and found no reason to depart from the consistent view that penalties should be set aside. The penalty was therefore deleted, while the remand concerning waste and scrap remained undisturbed. en-us Wed, 04 Jul 2018 00:00:00 +0530 Tue, 28 Aug 2018 08:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365969 For SSI exemption under Notification No. 08/2003-CE, the value of goods cleared as exempt under Notification No. 05/2006-CE was required to be included in the aggregate value of clearances, as the Tribunal treated the issue as settled by earlier binding decisions upheld by higher forums. On that basis, the duty demand and interest were sustained against the assessee. On penalty, the Tribunal followed its earlier orders in the assessee's own case and found no reason to depart from the consistent view that penalties should be set aside. The penalty was therefore deleted, while the remand concerning waste and scrap remained undisturbed. Case-Laws Central Excise Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365969