Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 373 - HC - Central ExciseSSI Exemption-Notification No. 9/2000-C.E., dated 1-3-2000- during the course of checking of record by the Revenue, it was observed that the appellants had availed the benefit of SSI exemption in terms of Notification No. 9/2000-C.E., dated 1-3-2000 and paid duty accordingly. It was also observed that the value of the goods cleared by the party during the preceding financial year i.e. 1999-2000 was more than permissible limit of Rs. 300 lacs. As per Notification No. 9/2000-C.E., dated 1-3-2000, the SSI exemption was available only to the units having clearances not exceeding Rs. 300 lacs in the preceding financial year. Held that- language in notification clear and not indicating that clearance under section 3A not includible for calculation of aggregate value of clearance. SSI exemption not admissible.
|