https://www.taxtmi.com/caselaws?id=84157 Goods were held not exigible to central excise duty because the High Court had already quashed the show cause notice and set aside the demand. On that binding determination, the duty liability issue did not survive before the Tribunal. The same findings also established that the assessee was entitled to the small scale exemption under Notification No. 175/86 and was not covered by licensing control under Rule 174A of the Central Excise Rules, 1944. The connected exemption and licensing questions were therefore answered in favour of the assessee. en-us Thu, 06 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84157 Goods were held not exigible to central excise duty because the High Court had already quashed the show cause notice and set aside the demand. On that binding determination, the duty liability issue did not survive before the Tribunal. The same findings also established that the assessee was entitled to the small scale exemption under Notification No. 175/86 and was not covered by licensing control under Rule 174A of the Central Excise Rules, 1944. The connected exemption and licensing questions were therefore answered in favour of the assessee. Case-Laws Central Excise Thu, 06 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84157