TMI Blog2009 (2) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... he aggregate value of clearances to determine clearances qualified for the SSI exemption. Vide Final Order No. 724/07, dt. 12-6-07, this Bench decided the impugned clearances under these 36 invoices to be eligible for exemption under notification No. 214/86-C.E. Value of these clearances therefore did not require to be included to determine the first clearances eligible for exemption. – demand and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No. 245. They should have paid duty @ 16% starting with invoice Sl. No. 206 instead of invoice Sl. No. 245. The appellants thereby short paid duty of Rs. 1,03,145/- on clearances made during the period 11-11-2002 to 2-12-2002. In adjudication, it was found that the appellants had excluded value of clearances covered by a parallel set of invoices. On adding value of clearances of these 36 invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 9/02-C.E., the impugned order holding that the impugned clearances of the appellants starting with invoice Sl. No. 206 were liable to suffer full rate of duty becomes unsustainable. The demand and penalty are, therefore, not sustainable. I have also heard the ld. SDR. 4. I have carefully studied the case records and the submissions by both sides. The demand arises on account of incl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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