2017 (12) TMI 72

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....ate  For the Appellant Shri R. Subramaniyan AC (AR) For the Respondent ORDER Appellants were manufacturers of boats and spares and were availing SSI exemption under Notification No.8/2003 dated 01.03.2003 for the financial year 2004-05.  It was alleged by department that appellant wrongly availed SSI exemption under Notification No. 08/2003 during the period 01.04.2004 to 31.10.....

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....bunal against the appellant in their own case vide Final Order No.40351/2017 dt. 01.03.2017 in Appeal E/204/2006 which is reproduced below : "There is agreed proposition by both sides that defence supply shall be includible in the clearances in absence of any law to such exclusion while computing the aggregate value for SSI benefit. When such is the position, there is no need to interfere with ....