https://www.taxtmi.com/caselaws?id=80253 The Appellate Tribunal CEGAT, Madras, allowed the appeals of a Small Scale Unit against the rejection of their claim for exemption under Notification 175/86 by the Collector of Central Excise (Appeals). The Tribunal held that the benefit of exemption up to Rs. 15 lakhs for each category of goods should not be denied, even if clearances exceeded the limit for the first category of goods. The lower authority was directed to reconsider the matter and allow the refund claim if other parameters of the notification were satisfied. The appeals were allowed in favor of the appellants. en-us Thu, 28 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80253 The Appellate Tribunal CEGAT, Madras, allowed the appeals of a Small Scale Unit against the rejection of their claim for exemption under Notification 175/86 by the Collector of Central Excise (Appeals). The Tribunal held that the benefit of exemption up to Rs. 15 lakhs for each category of goods should not be denied, even if clearances exceeded the limit for the first category of goods. The lower authority was directed to reconsider the matter and allow the refund claim if other parameters of the notification were satisfied. The appeals were allowed in favor of the appellants. Case-Laws Central Excise Thu, 28 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80253