2016 (11) TMI 102

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....ommissioner (AR), for respondent ORDER These two appeals are directed against order-in-appeal No. BR(2908-2899)/M-I/2005 dated 21.2.2005 and since the issue is same, they are being disposed of by common order. 2.  Heard both sides and perused the records. 3.  On perusal of the records, we find that the issue that falls for consideration in these appeals is whether the appellant is re....

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....e.  Firstly, we find that the show cause notice itself indicates that for the period from 1.9.2003 to 31.3.2004, the total clearance value of the appellant still is less than Rs. 30 lakhs which is the threshold limit.  Same is the case in respect of the period 1.4.2004 to 8.7.2004.  If the entire clearance during the period in question is less than the threshold limit, there cannot ....