Court Upholds Demand Against Appellant for Misreporting Under SSI Exemption; Clear Rules on Aggregate Value of Exempted Goods.

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....SSI Exemption - calculation of aggregate value in regard to exempted goods is clearly worded and does not give reason for any doubt - appellant seems to be making an effort to mix both these conditions together and put forward a plea that there was a confusion whether exempted goods have to be included while calculating the aggregate clearances applicable for the preceding financial year - there has been suppression of facts on the part of the appellant - demand confirmed - AT....