https://www.taxtmi.com/caselaws?id=86018 Clearances made under an earlier exemption notification were countable towards the Rs. 20 lakh ceiling under Notification No. 178/85 because that notification contained no exclusion for clearances already exempted under another scheme; the assessee was therefore not entitled to that exemption for the disputed period. Under Notification No. 77/85, however, clearances exempted under Notification No. 46/81 were excluded from computation because the earlier notification was not based on a financial-year value or quantity limit, and the disputed clearances then fell below the threshold. The duty demand was unsustainable, and exemption relief was available for the disputed clearances. en-us Fri, 18 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 16:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86018 Clearances made under an earlier exemption notification were countable towards the Rs. 20 lakh ceiling under Notification No. 178/85 because that notification contained no exclusion for clearances already exempted under another scheme; the assessee was therefore not entitled to that exemption for the disputed period. Under Notification No. 77/85, however, clearances exempted under Notification No. 46/81 were excluded from computation because the earlier notification was not based on a financial-year value or quantity limit, and the disputed clearances then fell below the threshold. The duty demand was unsustainable, and exemption relief was available for the disputed clearances. Case-Laws Central Excise Fri, 18 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86018