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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 ..... notification – SSI exemption available - E/149/2005 - 1039/2007 - Dated:- 23-8-2007 - [Order per]. - This is an appeal filed by the Revenue. The facts of the case are that the respondents M/s. Swarnagiri Wire Insulations (P) Ltd. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notification No. 214/86 dated 25-3-1986, 83 84/94 dated 11-4-1994 would not be taken for computation of aggregate value of clearances for the purpose of eligibility to the benefit under Notification No. 9/2003 dated 1-3-2003. The 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of clarifying the scope or applicability of any Notification, insert an explanation at any time within one year of the issue of the Notification, under sub-section (1) and the same shall have effect as if it had always been 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely. Therefore, Notification No. 67/2003-C.E., dated 11-8-2003 came into effect on 11-8-2003 and the impugned order vacating the demand, interest etc. was not sustainable and deserve to be set aside. Learned SDR reiterated the grounds in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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