https://www.taxtmi.com/caselaws?id=107531 Dutiable turnover under Heading 39.20 had to be included in computing the small scale industry exemption slab, because it could not be excluded merely on the ground that no duty demand was raised for it on limitation grounds. Exemption eligibility had to be determined on the merits, with the consequential slab calculation following that finding. The matter was remanded to the original authority for fresh consideration of exemption eligibility and related slab computation, along with the connected issue, and the parties were permitted to raise other relevant points. en-us Mon, 05 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 12:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107531 Dutiable turnover under Heading 39.20 had to be included in computing the small scale industry exemption slab, because it could not be excluded merely on the ground that no duty demand was raised for it on limitation grounds. Exemption eligibility had to be determined on the merits, with the consequential slab calculation following that finding. The matter was remanded to the original authority for fresh consideration of exemption eligibility and related slab computation, along with the connected issue, and the parties were permitted to raise other relevant points. Case-Laws Central Excise Mon, 05 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107531