2005 (5) TMI 180

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....cise<br>S/Shri C.N.B. Nair, Member (T) and P.S. Bajaj, Member (J) &nbsp; [Order per : C.N.B. Nair, Member (T)]. - We have heard both sides and perused the records. The short issue for consideration is whether the value of the goods cleared in terms of Section 3A of the Central Excise Act is to be taken into account while determining the aggregate value of clearance in a financial year by a s....

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....s : "4. There is no substance in the submissions of the Appellants that Para 5 of Notification No. 9/2000 while defining the value does not refer to Section 3A of the Act at all. There is no need to mention Section 3A at all the Clause (C) of Para 5 as this clause provides the definition of 'Value' for arriving at the value of clearances for the purpose of determining the aggregate value of cle....

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....ther goods, the value would be as per Section 4 of the Central Excise Act or Tariff Value fixed under Section 3 of the Act. As the goods which have been notified under Section 3A of the Central Excise Act for the purpose of levy of duty on the basis of Annual Capacity of Production have not been notified under Section 4A of the Act and Tariff Value have also not been fixed under Section 3 of the C....