Dispute Over SSI Exemption for Clearances Exceeding Rs. 300 Lakhs Due to Inadequate Assessment of Food Prepared by Respondent.

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Full Text of the Document

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....SSI exemption - value of clearances exceeding ₹ 300 lakhs - Revenue has not taken any pain to determine the value of food prepared and cake and pastries prepared by the respondent in their kitchen - the benefit of exemption notification cannot be denied blindly - AT....