2006 (3) TMI 18

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....rders-in-Appeal Nos. 111 & 112/2005, dated 13-9-2005 passed by the Commissioner of Customs & Central Excise (Appeals), Cochin. As the issue involved is common and also lies within a narrow compass, we are taking up both the stay applications and appeals together for decision. The issue relates to the computation of the aggregate value of clearances for the year 2002-2003, which is very material fo....

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....ate of the amendment but, the appellant contends that as the amendment relates to the clearances of the previous financial year it should be simply given effect to. 2. Shri Joseph Kodianthara, the learned Advocate who appeared for the appellants brought to our notice the decision of the Tribunal in the case of CCE&C, Aurangabad v. Arvind Detergents (P) Ltd. - 1998 (98) E.L.T. 195 (Tribunal) whe....

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....n the previous year and the exemption is for the goods cleared in a financial year, the decision of the Additional Collector to extend the benefit of the amendment to clearances made in the financial year in question namely clearances in April and May, 1989 is correct and we uphold the same." 3. The learned SDR pointed out to the impugned orders wherein the Commissioner (Appeals) has held that ....