https://www.taxtmi.com/caselaws?id=89570 Denial of small scale exemption for fan guards required reconsideration because the adjudicating authority had not examined the relevant Board circulars and the earlier Tribunal decision. The dispute concerned whether fan name plates or guard plates, despite bearing another person's brand name, could still qualify for Notification No. 175/86. As the clarificatory letter and circulars on metal labels and name plates for fans were material to the exemption claim, the matter was remanded for fresh decision after considering those materials and giving the appellant an opportunity to be heard. en-us Mon, 31 Aug 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89570 Denial of small scale exemption for fan guards required reconsideration because the adjudicating authority had not examined the relevant Board circulars and the earlier Tribunal decision. The dispute concerned whether fan name plates or guard plates, despite bearing another person's brand name, could still qualify for Notification No. 175/86. As the clarificatory letter and circulars on metal labels and name plates for fans were material to the exemption claim, the matter was remanded for fresh decision after considering those materials and giving the appellant an opportunity to be heard. Case-Laws Central Excise Mon, 31 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89570