https://www.taxtmi.com/caselaws?id=114712 Eligibility for small-scale exemption must be assessed on the assessee's own clearances, and the clearances of another unit cannot be clubbed merely because that unit was managing its affairs. The record did not show a proper factual and legal examination of whether the appellant was disentitled to exemption under Notification No. 85/85, and the conditions of Notification No. 175/86 also required reconsideration. On that basis, the existing clubbing of clearances was not sustained, the impugned order was set aside, and the dispute on exemption eligibility and duty liability was remitted for fresh adjudication after hearing the appellant. en-us Thu, 09 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 12:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114712 Eligibility for small-scale exemption must be assessed on the assessee's own clearances, and the clearances of another unit cannot be clubbed merely because that unit was managing its affairs. The record did not show a proper factual and legal examination of whether the appellant was disentitled to exemption under Notification No. 85/85, and the conditions of Notification No. 175/86 also required reconsideration. On that basis, the existing clubbing of clearances was not sustained, the impugned order was set aside, and the dispute on exemption eligibility and duty liability was remitted for fresh adjudication after hearing the appellant. Case-Laws Central Excise Thu, 09 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114712