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2015 (11) TMI 244 - AT - Central ExciseBenefit of SSI Notification No.8/2003-CE dt. 01/03/2003 - Clubbing of turnover of exempted units situated in Baddi, Himachal Pradesh - Denial on the ground that aggregate value of clearances of all excisable goods of the two units i.e. the one at Hyderabad and the one at Himachal Pradesh put together has exceeded ₹ 400 lakhs during the financial year 2006-07, thereby making them ineligible for availing the benefit of SSI exemption for the period April 2007 onwards in terms of condition No2(vii) of the Notification Held that:- It is settled law that we cannot go into the intentions of the legislature, unless there is ambiguity or lack of clarity in the notification. The notification has to be implemented according to the meaning of the words and clauses used therein. It is nobody s case that Notification No.49/2003 and No.50/2003 have been mentioned in paragraph 4 of the notification. When Notification No.49 & 50/2003 have not been mentioned in paragraph 4, we cannot read the same into the notification. Therefore the impugned order cannot be sustained and accordingly we set aside the impugned orders - Decided in favour of assessee.
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