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TMI Blog2018 (5) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... own to the department. In that circumstances, the extended period of limitation is not invocable - the appellant has claimed that gross value of clearances includes the value of traded goods and the same is required to be deducted from the total clearances. This fact was also not examined by the authorities below - appeal allowed on the ground of limitation. With regard to the Appeal No.E/1075/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that the appellants were manufacturing pipe fittings and availing the benefit of Notification No.8/2003-CE dated 01/03/2003. The case of the department is that during the period 2007-2008, the total value clearances was ₹ 4,32,41,103/-. Therefore, for the period April 2008 to August 2008, the appellant is not entitled to the benefit of exemption notification No.08/2003- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the said orders, the appellant is before us. 3. The Ld. Counsel for the appellant submits that total value of clearances includes certain amount of traded goods during the period 2007-2008 of ₹ 49,76,173/- and for the period 2008-2009, the value of traded goods was ₹ 73,05,927/-. If these amounts are deducted from the gross turn over, then the total clearances are within the li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. We further take note of the fact that the appellant has claimed that gross value of clearances includes the value of traded goods and the same is required to be deducted from the total clearances. This fact was also not examined by the authorities below. If the same is taken into consideration, the total clearance value will come down to threshold limit prescribed as per the notification. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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