https://www.taxtmi.com/caselaws?id=86386 The Tribunal upheld the decision in favor of M/s. Tamil Nadu Mopeds Ltd., rejecting the Revenue's appeal. It clarified the interpretation of conditions under Notification No. 105/80-C.E., emphasizing the need to consider each unit separately for valuation purposes and confirming the eligibility of the company for small scale exemption. The judgment highlighted procedural errors in the adjudication and ruled that the total value of plant and machinery should not be aggregated for different units under the notification. en-us Mon, 03 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 15:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86386 The Tribunal upheld the decision in favor of M/s. Tamil Nadu Mopeds Ltd., rejecting the Revenue's appeal. It clarified the interpretation of conditions under Notification No. 105/80-C.E., emphasizing the need to consider each unit separately for valuation purposes and confirming the eligibility of the company for small scale exemption. The judgment highlighted procedural errors in the adjudication and ruled that the total value of plant and machinery should not be aggregated for different units under the notification. Case-Laws Central Excise Mon, 03 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86386