9911796707
TMI Blog2011 (5) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of SSI exemption notification is no more available to the Revenue - Decided in favour of the assessee - E/2415 of 2006 - - - Dated:- 3-5-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. For Appellant : Shri Nirav Shah, Advocate For respondent : Shri R.S. Srova, JDR Per : Mrs. Archana Wadhwa; The appellants are engaged in the manufacture of Stainless Steel Belts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was found by the officers that the appellant had exceeded the clearance value as available under the small scale exemption notification. As such, it stands held by them that with effect from 01.9.2003, the appellants were not entitled to the benefit of SSI exemption notification, inasmuch as the value exceeded the SSI exemption limit. Accordingly, proceedings were initiated for confirmation of dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial year exceeded the exemption limit, inasmuch as the alleged clandestine clearances were taken into account. The said clandestine clearances stand established by the earlier order of the Commissioner (being order No. 5/Commr/2005 dated 31.03.2005). However, the said order of the Commissioner stands set aside by the Tribunal vide its above referred order. As such, we find that the very basis for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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