2004 (3) TMI 245

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..... pellant claimed exemption under Notification No. 8/99, dated 28-2-1999. That exemption is for small scale manufacturers, and one requirement under that Notification is that aggregate value of clearances for home consumption should not exceed Rs. 3 Crores. The dispute that arises in this appeal is whether the value of goods cleared by the appellant under another exemption Notification (No. 5/99-CE) .....

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..... of determining aggregate value of clearances is required to be examined in terms of para 3 of Notification No. 8/99. Relevant portion of that paragraph is reproduced below :- "3. For the purposes of determining the aggregate value of clearances for home consumption, the following clearances shall not be taken into account, namely :- (a)      clearances, which are .....

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