https://www.taxtmi.com/caselaws?id=54363 The Tribunal dismissed the appeals, ruling that the value of clearances in the preceding year should be considered for determining SSI exemption eligibility under Notification No. 8/2003-C.E. The Tribunal found that the appellants were ineligible for the exemption in the subsequent year as the value of excisable goods cleared in the previous year exceeded the specified limit, despite being at a nil duty rate. The Tribunal rejected arguments based on a Supreme Court decision and the introduction of a new chapter note, emphasizing the specific conditions outlined in the notification. en-us Thu, 01 Sep 2005 00:00:00 +0530 Tue, 19 Oct 2010 15:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54363 The Tribunal dismissed the appeals, ruling that the value of clearances in the preceding year should be considered for determining SSI exemption eligibility under Notification No. 8/2003-C.E. The Tribunal found that the appellants were ineligible for the exemption in the subsequent year as the value of excisable goods cleared in the previous year exceeded the specified limit, despite being at a nil duty rate. The Tribunal rejected arguments based on a Supreme Court decision and the introduction of a new chapter note, emphasizing the specific conditions outlined in the notification. Case-Laws Central Excise Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54363