2019 (5) TMI 1861

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....een availing SSI exemption under Notification No.8/2003-CE dated 01.03.2003. The contention of the Department is that as per the condition mentioned in clause (VII) of Para-2 of Notification No.8/2003-CE dated 01.03.2003, the benefit of the exemption Notification shall be applicable to small scale industry only where the aggregate value of the clearances of the excisable goods cleared for home consumption by a manufacturer from one or more factories does not exceed Rupees Four Hundred Lakhs in the preceding Financial Year. The case of the Department is that the value of the clearances made by the Appellant from two factories has exceeded the aggregate value of the clearances of Rupees Four Hundred Lakhs in the Financial Year 2005-2006 and, ....

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....l of the appellants. As a result, the Appellant is before us against above-mentioned impugned order-in-appeal. 3. We have heard both the sides and have also perused the record of the appeal. 4. The short question which arises for decision is whether demand of Sales Tax/Trade Tax paid by the Appellant on the clearances effected during the relevant Financial Year need to be deducted while deciding the aggregate value of the clearances during Financial Year 2005-2006 or not. We have perused the relevant Notification as well as Section 4 of the Central Excise Act, 1944. In principle we agree with the submissions made by learned Counsel for the appellant that while computing the aggregate value of the clearance in a particular Financial Year, ....