2021 (8) TMI 1146

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... request to decide on merits) for the Appellant Shri Sanjay Hasija, Superintendent, Authorised Representative for the Respondent ORDER Issue before us in this appeal is whether the value of goods destroyed in flood is to be added in the aggregate value of clearance by the unit availing SSI exemption. 2. Factual backdrop of the case, in a nutshell, is that appellant, a manufacturer, suf....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hority namely the Deputy Commissioner of Central Excise, Kalyan-III in his order dated 23.05.2008 that was reaffirmed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I vide his order dated 23.02.2010 while dismissing the appellant's appeal preferred before him. 4. None appeared for the appellant but it has submitted a written note with a request to take the grounds mentioned in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aggregate value in working out small scale exemption limit, for which he sought no interference by the Tribunal in the order passed by the Commissioner (Appeals). 5. We have heard the submissions and perused the case record as well as Notification No. 08/2003. Notification No. 08/2003 in para 2(vii) and para 3 clearly indicate that "aggregate value of clearance" for home consumption by a manufa....