2019 (2) TMI 1226

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..... f the duty which is not eligible to them, therefore, the value of the clearance on which N/N. 202/1988-CE was claimed should be taken for the purpose of eligibility thresh hold limit of 2 Crore in the preceding financial year. Held that:- For the purpose of availment of the exemption notification, the condition prescribed is that in the preceding financial year, the total aggregate value should .....

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..... DER Per: Ramesh Nair The brief facts of the case are that the appellant are engaged in the manufacture of Rolled Products from the ship breaking materials, though they claimed Exemption Notification No. 01/93-CE dated 01.03.21993 in the month of March, 1994. The Exemption denied by the department on the ground that for the earlier period, though the appellant was claimed Exemption N .....

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..... I 560 (CESTAT-Ahmd.), whereby in the identical issue the matter was remanded to the adjudicating authority. 3. Sh. T.K. Sikdar Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. Considering the submissions made by both the sides and perusal of records, we find that in the present case the issue involved is eligibility of SSI .....

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