https://www.taxtmi.com/caselaws?id=80254 The Tribunal allowed the appeals in favor of the Small Scale Unit appellants in a case concerning the interpretation of Notification 175/86 on exemption limits for specified goods. The Tribunal held that the exemption limit of Rs. 15 lakhs applied to each category of goods, rejecting the discrimination based on the order of clearance. It directed the lower authority to reconsider the matter and allow the refund claim if other notification conditions were satisfied, even if clearances exceeded Rs. 15 lakhs for the first category of goods. en-us Thu, 28 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80254 The Tribunal allowed the appeals in favor of the Small Scale Unit appellants in a case concerning the interpretation of Notification 175/86 on exemption limits for specified goods. The Tribunal held that the exemption limit of Rs. 15 lakhs applied to each category of goods, rejecting the discrimination based on the order of clearance. It directed the lower authority to reconsider the matter and allow the refund claim if other notification conditions were satisfied, even if clearances exceeded Rs. 15 lakhs for the first category of goods. Case-Laws Central Excise Thu, 28 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80254