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2013 (12) TMI 1034 - CESTAT BANGALOREInclusion of clearances for determination of aggregate value – Area based SSI exemption under Notification No.08/2003 – Waiver of Pre-deposit – Held that:- Following SARVOTHAM CARE LTD. Versus COMMISSIONER OF C. EX., HYDERABAD [2009 (8) TMI 1004 - CESTAT BANGALORE] - what was done in calculating the aggregate value of the clearances of all the excisable goods for the preceding financial year in terms of para 2 (vii) of Notification was correct and therefore no prima facie case has been made out - the appellant directed to deposit Rupees Three lakhs thirty five thousand three hundred and thirty three as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Stay granted.
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