2017 (4) TMI 216

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....he Respondent Per : Ramesh Nair The issue is that whether for the purpose of SSI exemption under Notification No. 8/99-CE dated 28-2-1999 value of goods cleared under exemption Notification No.5/99-CE has to be included in the threshold limit of aggregate value provided in exemption Notification No. 8/99-CE. 2. None appeared on behalf of the appellant. However, written submission was made....

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....ubmissions made by both the sides. 5. We find that relevant portion of the Notification needs to be carefully considered therefore the para 3(a) of Notification No.8/99-CE and exemption entry Sr. No.70 of Notification No. 5/99-CE are reproduced below: Notification 8/99-CE 3. For the purposes of determining the aggregate value of clearances for home consumption, the following clearances sh....

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....regate value of clearances up to Rs. 85 lakhs, calculated from 2^nd June, 1998 in the financial year 1998-99;           (b) on aggregate value of 8% clearances exceeding Rs. 85 lakhs, calculated from 2^nd June, 1998 in the financial year 1998-99; 8% =       (c) on aggregate value of Nil clearances up to Rs. 100 lakhs, in a....

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.... can be seen that exemption is based on value of clearances therefore the goods cleared under notification No.5/99-CE cannot be excluded for determining aggregate value of clearances of home consumption in terms of Notification NO.8/99-CE. As regard the judgments relied upon by the appellant, on careful perusal of the same, we find that judgments do not deal with the fact prevailing in the present....