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TMI Blog2007 (8) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... d. had availed SSI exemption under Notification No. 9/2003 dated 1-3-2003 in the financial year 2003 - 04 for clearances of their finished products viz, enameled copper winding wire. It was tentatively decided by the department that the respondents were not eligible for the benefit of Notification No. 9/2003 for the financial year 2003-04 as their value of clearances in the previous financial year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original authority had included the value of clearances made under Notification No. 214/86 dated 25-3-1986 in the aggregate value of clearances made in the year 2002-03 to decide that the respondents were not eligible for the SSI benefit under Notification No. 9/2003 for clearances made in the year 2003 -04. The original authority had taken the stand that Notification No. 67/2003 dated 11-8-2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the part of the first such Notification. Accordingly, he held that the explanation introduced vide Notification No. 67/2003 dated 11-8-2003 had effect from 14-2003. Therefore, clearances exempt from duty under Notification No. 214/86 were not required to be reckoned for computing the turnover in 2002-03. When such clearances were excluded in computing aggregate value of clearances in 2002-03 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal. No one representing the respondents is present. 4. I have carefully studied the case records and the submissions made by learned SDR. I find that as per subsection (2A) of Section 5 of the Central Excise Act, 1944, the Central Govt. may clarify the scope of any Notification by inserting an explanation at any time within one year from issue of the Notification under sub-section (1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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