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2011 (7) TMI 828 - HC - Central ExciseSSI exemption - aggregate value of clearance - it was contended that the finding recorded by the Additional Commissioner for coming to the conclusion that the benefit of SSI exemption was wrongly claimed by the petitioner after computing and adding the aggregate value of the clearance of the goods manufactured by the loan licensee is legally not justified - Examining the orders of the Commissioner (Appeals), this Court finds that there is complete non-consideration of the six judgments which had been relied upon by the counsel for the petitioner in support of his plea for establishing a strong prima facie case - Decided in favor of assessee by way of remand to Commissioner(A)
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