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2008 (9) TMI 265 - AT - Central ExciseSSI exemption - computing aggregate value of clearances - In the earlier notification, namely 8/2002 dt. 1-3-2002, the clearance of exempted goods and nil rate of duty goods would not be taken into account. But in the Notification No. 8/2003 dt. 1.3.2003, such condition has been removed - appellant’s argument that the deletion of the condition cannot be applied for year 2002-03 is devoid of any logic – appellant contention that only the old notification has to be applied, is rejected – in absence of proof that assessee approached department for clarification of any doubt, there was intention to evade duty so larger period invocable
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