https://www.taxtmi.com/caselaws?id=31125 For SSI exemption and related general exemption notifications, the aggregate value of clearances for the full financial year must be computed by taking all specified goods together, rather than by treating segments of the same year separately. The authorities' segment-wise approach was inconsistent with the notification scheme. On correct computation, any duty demand, if warranted, had to be worked out on all specified goods. The original authority was therefore required to decide all show-cause notices together after proper aggregation and after granting the assessee an opportunity of hearing; the impugned orders were set aside or modified on remand. en-us Thu, 13 Dec 2007 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31125 For SSI exemption and related general exemption notifications, the aggregate value of clearances for the full financial year must be computed by taking all specified goods together, rather than by treating segments of the same year separately. The authorities' segment-wise approach was inconsistent with the notification scheme. On correct computation, any duty demand, if warranted, had to be worked out on all specified goods. The original authority was therefore required to decide all show-cause notices together after proper aggregation and after granting the assessee an opportunity of hearing; the impugned orders were set aside or modified on remand. Case-Laws Central Excise Thu, 13 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31125