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Central Excise - Highlights / Catch Notes

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SSI Exemption - Determination of turnover / value of first ...

Case Laws     Central Excise

February 9, 2024

SSI Exemption - Determination of turnover / value of first clarence - The Tribunal held that the value of clearances made by paying duty at the normal rate should not be included in computing the threshold value for concessional duty. Therefore, the demand of duty along with interest and penalty, as confirmed in the impugned order, is not sustainable.

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