https://www.taxtmi.com/caselaws?id=85499 The Tribunal allowed the appeal, setting aside the Additional Collector's order demanding duty for exceeding the value limit under Notification Nos. 77/85 and 175/86. It ruled in favor of the appellants, emphasizing that the value of clearances did not surpass the limit when certain clearances were excluded. The Tribunal also held that issuing a second show cause notice for an extended period on the same grounds was improper, and exempted goods should not be included in clearance value calculation. The decision was supported by legal principles and previous case law, ultimately overturning the duty demand. en-us Tue, 18 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 14:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85499 The Tribunal allowed the appeal, setting aside the Additional Collector's order demanding duty for exceeding the value limit under Notification Nos. 77/85 and 175/86. It ruled in favor of the appellants, emphasizing that the value of clearances did not surpass the limit when certain clearances were excluded. The Tribunal also held that issuing a second show cause notice for an extended period on the same grounds was improper, and exempted goods should not be included in clearance value calculation. The decision was supported by legal principles and previous case law, ultimately overturning the duty demand. Case-Laws Central Excise Tue, 18 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85499