2007 (8) TMI 193

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....arnagiri Wire Insulations (P) Ltd. had availed SSI exemption under Notification No. 9/2003 dated 1-3-2003 in the financial year 2003 - 04 for clearances of their finished products viz, enameled copper winding wire. It was tentatively decided by the department that the respondents were not eligible for the benefit of Notification No. 9/2003 for the financial year 2003-04 as their value of clearance....

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....on No. 9/2003 dated 1-3-2003. The original authority had included the value of clearances made under Notification No. 214/86 dated 25-3-1986 in the aggregate value of clearances made in the year 2002-03 to decide that the respondents were not eligible for the SSI benefit under Notification No. 9/2003 for clearances made in the year 2003 -04. The original authority had taken the stand that Notifica....

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....ave effect as if it had always been the part of the first such Notification. Accordingly, he held that the explanation introduced vide Notification No. 67/2003 dated 11-8-2003 had effect from 14-2003. Therefore, clearances exempt from duty under Notification No. 214/86 were not required to be reckoned for computing the turnover in 2002-03. When such clearances were excluded in computing aggregate ....

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....arned SDR reiterated the grounds in the appeal. No one representing the respondents is present. 4. I have carefully studied the case records and the submissions made by learned SDR. I find that as per subsection (2A) of Section 5 of the Central Excise Act, 1944, the Central Govt. may clarify the scope of any Notification by inserting an explanation at any time within one year from issue of the ....