2009 (8) TMI 1055

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....r the Appellant. Shri R.S. Srova, JDR, for the Respondent. ORDER The appellants are seeking rectification of mistake in Order of this Tribunal No. A/55/WZB/AHD/2009, dated 7-1-09. 2. Shri P.D. Rachchh, learned Consultant on behalf of the appellant submits that they had challenged the clarification issued by CBEC vide Circular No. 733/49/2003-CX., dated 6-8-03. Further, he also submits ....

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....-7-79 in the Notification No. 89/79 and the same read as follows : "For the purposes of computing the aggregate value of clearances under this notification, clearances of any specified goods, which are exempted from the whole of the duty of Excise leviable thereon by any other notification issued under sub-rule (1) of Rule 8 of the aforesaid Rules and for the time being in force, shall not take....

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....mption calculated for the previous year's clearances have to be made on the basis of amendment. The case of the appellant is somewhat similar to this case. In this case, Notification No. 8/03 was amended w.e.f. 1-4-03 which required the clearances of previous year to be calculated for the purpose of determining the eligibility in the manner as brought out by the amendment. The department has appli....

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....ancial year, had exceeded Rs. 20 lakhs." The observations of the Tribunal which are relevant to the present case are as under : "Appellants have referred to the amending Notification No. 141/79 dated 30-3-79, which provides that in computing the aggregate value under Notification No. 71/78, the clearances of specified goods, which are exempted from the whole of duty of excise leviable thereo....