https://www.taxtmi.com/caselaws?id=101203 Small scale exemption under Notification No. 175/86 had to be examined by applying Explanation V, which requires separate valuation of clearances from a factory belonging to or maintained by the Central or a State Government, or the Khadi and Village Industries Commissioner. The appellant relied on its separate legal identity, separate accounts and balance sheet, and on an earlier Tribunal ruling on similar facts. The Tribunal treated the dispute as requiring reconsideration by the original authority on the correct application of the notification and precedent, set aside the impugned order, waived pre-deposit of duty and penalty, and remanded the matter for fresh adjudication. en-us Thu, 07 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 18:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101203 Small scale exemption under Notification No. 175/86 had to be examined by applying Explanation V, which requires separate valuation of clearances from a factory belonging to or maintained by the Central or a State Government, or the Khadi and Village Industries Commissioner. The appellant relied on its separate legal identity, separate accounts and balance sheet, and on an earlier Tribunal ruling on similar facts. The Tribunal treated the dispute as requiring reconsideration by the original authority on the correct application of the notification and precedent, set aside the impugned order, waived pre-deposit of duty and penalty, and remanded the matter for fresh adjudication. Case-Laws Central Excise Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101203