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2018 (7) TMI 765 - CESTAT CHENNAISSI Exemption - aggregate value of clearances for the purpose of SSI exemption limit - addition of clearances of EOU Unit - Held that:- The export clearances other than made to Nepal and Bhutan, cannot be added to the value of home consumption clearances, for the purposes for determining aggregate value of clearance - It is not disputed that, the Hosur unit of the appellant was an EOU and thus that units' clearances then cannot be added to the appellant's Manali unit for such purposes. Extended period of limitation - Held that:- The ground invoked in the SCN for invoking the extended period of limitation is not at all convincing. Appeal allowed - decided in favor of appellant.
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