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TMI Blog2013 (12) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... as done in calculating the aggregate value of the clearances of all the excisable goods for the preceding financial year in terms of para 2 (vii) of Notification was correct and therefore no prima facie case has been made out - the appellant directed to deposit Rupees Three lakhs thirty five thousand three hundred and thirty three as pre-deposit – upon such submission rest of the duty to be staye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f determination of aggregate value of clearances of excisable goods in the previous financial year in determining the eligibility for exemption under Notification No. 08/2003-CE applicable to SSI unit for the appellant. 2. The learned advocate on behalf of the appellant submits that the clearances of the Baddi unit need not be included while working on the total value of clearance in view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notification. Para 2 of the notification relates to a method to be adopted for calculation of aggregate value of clearances during the preceding financial year. After crossing the value of clearance of Rs. 400 lakhs in respect of all excisable goods from one or more factories in the previous financial year, a manufacturer becomes ineligible for the exemption. He submits that what has been done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the previous order should be followed now also. Accordingly, we direct the appellant to deposit the entire amount of duty amounting to Rs. 3,35,333/- (Rupees Three lakhs thirty five thousand three hundred and thirty three only) within 8 weeks from today and report compliance to the Deputy Registrar on 29.07.2013 and Deputy Registrar shall report compliance on 05.08.2013. At this stage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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