https://www.taxtmi.com/caselaws?id=113876 Limited companies were treated as separate manufacturers for purposes of the small scale industry exemption, and the CBEC circular stated that each company is entitled to its own exemption limit while computing aggregate clearances under Notification 175/86-C.E. and Notification 1/93-C.E. On that basis, the Tribunal found a strong prima facie case against denial of SSI exemption and against the penalties imposed under Rule 173Q of the Central Excise Rules, 1944, and granted waiver of pre-deposit. en-us Fri, 14 May 2004 00:00:00 +0530 Tue, 08 May 2012 18:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113876 Limited companies were treated as separate manufacturers for purposes of the small scale industry exemption, and the CBEC circular stated that each company is entitled to its own exemption limit while computing aggregate clearances under Notification 175/86-C.E. and Notification 1/93-C.E. On that basis, the Tribunal found a strong prima facie case against denial of SSI exemption and against the penalties imposed under Rule 173Q of the Central Excise Rules, 1944, and granted waiver of pre-deposit. Case-Laws Central Excise Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113876