https://www.taxtmi.com/caselaws?id=760738 Clearances that were nil-rated or exempt under another notification had to be excluded from the aggregate turnover for SSI exemption under the notification's Explanation II. After excluding supplies made to ICDS, the appellant's dutiable clearances in each financial year remained within the prescribed threshold, so the registration condition in paragraph 4 was not attracted. On those facts, the proviso and Explanation II together made the appellant eligible for SSI exemption, and the duty demand with consequential penalty could not be sustained. en-us Thu, 24 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 08:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760738 Clearances that were nil-rated or exempt under another notification had to be excluded from the aggregate turnover for SSI exemption under the notification's Explanation II. After excluding supplies made to ICDS, the appellant's dutiable clearances in each financial year remained within the prescribed threshold, so the registration condition in paragraph 4 was not attracted. On those facts, the proviso and Explanation II together made the appellant eligible for SSI exemption, and the duty demand with consequential penalty could not be sustained. Case-Laws Central Excise Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760738