2010 (8) TMI 419

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.... Natarajan, Advocate, for the Appellant. Shri A.B. Niranjan Babu, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The assessees herein are manufacturers of cotton yarn. During the financial year 1995-96, from1-4-1995to22-4-1994(sic) they cleared cotton yarn on payment of excise duty at normal rate and filed classification list on21-4-1995for availing SSI exemp....

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....he value of goods cleared on payment of duty without availing benefit of SSI Notification need not be included in the aggregate value of exempted goods. The Commissioner (Appeals), relying upon a decision of the Larger Bench of the Tribunal in the case of CCE, Coimbatore v. Marutham Textiles (P) Ltd. - 2003 (153) E.L.T. 219, held that the value of specified goods cleared from the first date of the....