2004 (6) TMI 414

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....der. 2. After hearing both sides and considering the issues it is found - (a)        Assessee was engaged in the manufacture of welding machines at a premises in the jurisdiction of Division A of Mumbai-I Commissioner prior to 1986, and was claiming benefit of notification 77/85. Clearances in subsequent years were : 1986-87 Rs. 14,98,210/- 1987-88 Rs. 13,06,917/- Therefore they were eligible to the benefit of SSI notification 175/86 Vide Order No. 13/M-I/2003, dated 24-7-2003 CCE, Mumbai-I, who held - "The value of clearance for F.Y. 1986-87 of M/s. Met--- & Co. was Rs. 14,98,210/- and the value of clearance of all goods from the premises of M/s. Malik Weld was Rs. 8,89,247/-.....

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....)        Tribunal in the case of CCE v. Peripheral India [1998 (103) E.L.T. 501] have held - "7.... Once the clubbed value of clearance by a manufacturer from more than one factory exceeds the different ceilings prescribed in the notification they would be dealt appropriately." "8.... We find that paragraph 4 which contains the stipulation that the benefit of exemption is available to goods manufactured in factories registered with the Director of Industries or the Development Commissioner (Small Scale Industries) stands relaxed under the proviso thereunder. Sub-clause (a) of the proviso covers situations where the value of clearances is less than 7.5 lakhs in the relevant year of the preceding year.....