https://www.taxtmi.com/caselaws?id=81834 An exemption notification with independent alternative provisos requires the adjudicating authority to examine each claimed route to relief on its own facts and record a reasoned finding. Here, the claim under the proviso relating to prior availment of the earlier small-scale exemption was not factually examined, while the rejection focused mainly on turnover under the other proviso. Because the factual basis for eligibility under the alternative route was left unresolved and the prior Tribunal view was not properly distinguished, the adverse order could not stand. The matter was remanded for fresh verification of eligibility and decision in accordance with law after hearing the assessee. en-us Fri, 13 Mar 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81834 An exemption notification with independent alternative provisos requires the adjudicating authority to examine each claimed route to relief on its own facts and record a reasoned finding. Here, the claim under the proviso relating to prior availment of the earlier small-scale exemption was not factually examined, while the rejection focused mainly on turnover under the other proviso. Because the factual basis for eligibility under the alternative route was left unresolved and the prior Tribunal view was not properly distinguished, the adverse order could not stand. The matter was remanded for fresh verification of eligibility and decision in accordance with law after hearing the assessee. Case-Laws Central Excise Fri, 13 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81834