M/S.TECSUN RUBBER PRODUCTS vs COMMNR OF CENTRAL EXCISE, COCHIN — C.A. No. 8548 - 8550/1997

Summary: The Supreme Court allowed Tecsun Rubber Products' appeals against the Central Excise Commissioner, Cochin on November 27, 2003. The Court set aside the tribunal's order that had rejected the company's claim under Notification 56/88-CE by incorrectly counting aggregate clearance values; the Court held that exempted goods need not be included in computing aggregate value for eligibility purposes, thereby entitling the appellant to the intended benefit. The department was directed to give consequential effect to this order. This case analysis is maintained by casestatus.in based on publicly available court records.