2005 (9) TMI 433

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....or the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal of the Revenue is against an order of the Commissioner (Appeals) holding that the assessee, availing the benefit of SSI exemption under Notification No. 1/93-C.E., was entitled to split the value of a particular clearance for the purpose of enjoying the benefit of exemption for the full aggregate value of clearances allo....

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....epresentation for the respondents despite notice. We have heard ld. SDR, who has reiterated the grounds of the appeal. 3. We find that the appellant has relied on Order No. 2022/96, dated 12-9-96 of this Bench to justify the view taken by the Original Authority. However, we find that the view taken by the lower appellate authority is supported by the Tribunal's decision in CCE Madras v. He....