2005 (9) TMI 433

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..... mber (J)]. This appeal of the Revenue is against an order of the Commissioner (Appeals) holding that the assessee, availing the benefit of SSI exemption under Notification No. 1/93-C.E., was entitled to split the value of a particular clearance for the purpose of enjoying the benefit of exemption for the full aggregate value of clearances allowed under the Notification. During the relevant p .....

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..... ve heard ld. SDR, who has reiterated the grounds of the appeal. 3. We find that the appellant has relied on Order No. 2022/96, dated 12-9-96 of this Bench to justify the view taken by the Original Authority. However, we find that the view taken by the lower appellate authority is supported by the Tribunal s decision in CCE Madras v. Helios Antennas Electronics, 1998 (102) E.L.T. 37 (Tribunal), .....

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