9911796707
TMI Blog2006 (3) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... 005, dated 13-9-2005 passed by the Commissioner of Customs & Central Excise (Appeals), Cochin. As the issue involved is common and also lies within a narrow compass, we are taking up both the stay applications and appeals together for decision. The issue relates to the computation of the aggregate value of clearances for the year 2002-2003, which is very material for availment of SSI exemption und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant contends that as the amendment relates to the clearances of the previous financial year it should be simply given effect to. 2. Shri Joseph Kodianthara, the learned Advocate who appeared for the appellants brought to our notice the decision of the Tribunal in the case of CCE&C, Aurangabad v. Arvind Detergents (P) Ltd. - 1998 (98) E.L.T. 195 (Tribunal) wherein a similar issue was decided in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the goods cleared in a financial year, the decision of the Additional Collector to extend the benefit of the amendment to clearances made in the financial year in question namely clearances in April and May, 1989 is correct and we uphold the same." 3. The learned SDR pointed out to the impugned orders wherein the Commissioner (Appeals) has held that for clarifying the scope or applicability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earances done on job work basis is not to be included for computation of the aggregate value of clearances in the previous year. This view of ours is supported by the Tribunal's decision noted supra. Hence, there is no merit in the impugned orders. Therefore we set aside the impugned orders and allow the stay and appeals with consequential relief. (Operative portion of this Order was pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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