https://www.taxtmi.com/caselaws?id=46828 For Notification No. 56/88-C.E., Explanation II required aggregate clearance value to be computed without including excisable goods exempted from the whole of duty under another notification. The notification itself governed the computation, and exempt clearances could not be counted toward the aggregate limit. The Tribunal's reading was treated as unclear to the extent it introduced restrictions not found in the notification, particularly in relation to units undertaking job work and seeking small-scale exemption benefits. On that construction, excluded exempt clearances did not affect the threshold, and relief followed for the assessee. en-us Thu, 27 Nov 2003 00:00:00 +0530 Tue, 29 Apr 2014 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46828 For Notification No. 56/88-C.E., Explanation II required aggregate clearance value to be computed without including excisable goods exempted from the whole of duty under another notification. The notification itself governed the computation, and exempt clearances could not be counted toward the aggregate limit. The Tribunal's reading was treated as unclear to the extent it introduced restrictions not found in the notification, particularly in relation to units undertaking job work and seeking small-scale exemption benefits. On that construction, excluded exempt clearances did not affect the threshold, and relief followed for the assessee. Case-Laws Central Excise Thu, 27 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46828