2004 (6) TMI 426

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.... of ascertaining the aggregate value of clearances of all excisable goods for home consumption during the preceding financial year. 2. Shri Rajesh Chibber, learned Advocate, submitted that the Appellants manufacture shapes, sections, bars and rods of non-alloy steel; that prior to 1-4-2000 they were working under Compounded Levy Scheme as envisaged in Section 3A of the Central Excise Act; that from 1-4-2000 the duty became liable to be discharged on the goods manufactured by them under Section 3 on ad valorem basis in terms of Section 4 of the Central Excise Act; that they filed a declaration claiming benefit of SSI Notification No. 9/2000-C.E., dated 1-3-2000; that the Dy. Commissioner under Order-in-Original No. 166/2000, dated 18....

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....5(C). We also heard Shri H.C. Verma, learned DR who reiterated the findings as contained in both the Orders passed by the lower authorities. 3. We have considered the submissions of both the sides. The benefit of Notification No. 9/2000-C.E., dated 1-3-2000 is available to the goods specified in the table below the Notification subject to the conditions, inter alia, that the aggregate value of the clearances of all excisable goods for home consumption by a manufacturer from one or more factories or from a factory of one or more manufacturer does not exceed Rs. 300 lakhs in the preceding financial year. Para 3 of the Notification mentions some of the clearances which shall not be taken into account for the purpose of determining the ....

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....of the Appellants that Para 5 of Notification No. 9/2000 while defining the value does not refer to Section 3A of the Act at all. There is no need to mention Section 3A at all the Clause (C) of Para 5 as this clause provides the definition of 'Value' for arriving at the value of clearances for the purpose of determining the aggregate value of clearances for different purposes under the Notification. Notification uses phrase "Aggregate Value" at different places. The question arises as to what is the meaning of Value. Central Excise Act contains 3 types of values as under : (i)         Value under Section 4 of the Central Excise Act. (ii)       Value under Section 4A....