https://www.taxtmi.com/caselaws?id=86965 The Appellate Tribunal CEGAT, New Delhi upheld the decision of the lower authorities in the case involving M/s. Sansui Electronics Pvt. Ltd. The dispute revolved around the interpretation of Notification No. 175/86-C.E. regarding small scale industry exemption eligibility based on clearances value. The Tribunal ruled that the exemption applied only to registered undertakings if the clearances value exceeded Rs. 7.5 lakhs in the preceding financial year, rejecting the appellants' argument that eligibility should be determined solely by the current financial year's clearances value. The appeal was dismissed, affirming the Collector of Central Excise (Appeals)' decision. en-us Fri, 09 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86965 The Appellate Tribunal CEGAT, New Delhi upheld the decision of the lower authorities in the case involving M/s. Sansui Electronics Pvt. Ltd. The dispute revolved around the interpretation of Notification No. 175/86-C.E. regarding small scale industry exemption eligibility based on clearances value. The Tribunal ruled that the exemption applied only to registered undertakings if the clearances value exceeded Rs. 7.5 lakhs in the preceding financial year, rejecting the appellants' argument that eligibility should be determined solely by the current financial year's clearances value. The appeal was dismissed, affirming the Collector of Central Excise (Appeals)' decision. Case-Laws Central Excise Fri, 09 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86965