https://www.taxtmi.com/caselaws?id=54357 The Tribunal ruled in favor of the Revenue, holding that goods cleared under Section 3A of the Central Excise Act should be included in the calculation of the aggregate value of clearance by a small-scale unit for a financial year. The Tribunal based its decision on the interpretation of the relevant legal provisions and precedents, emphasizing that goods cleared under Section 3A fell under the transaction value as per Section 4 of the Act and should not be excluded from the assessable value. en-us Mon, 16 May 2005 00:00:00 +0530 Thu, 18 Aug 2011 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54357 The Tribunal ruled in favor of the Revenue, holding that goods cleared under Section 3A of the Central Excise Act should be included in the calculation of the aggregate value of clearance by a small-scale unit for a financial year. The Tribunal based its decision on the interpretation of the relevant legal provisions and precedents, emphasizing that goods cleared under Section 3A fell under the transaction value as per Section 4 of the Act and should not be excluded from the assessable value. Case-Laws Central Excise Mon, 16 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54357