https://www.taxtmi.com/caselaws?id=123400 A prima facie challenge to inclusion of inter-unit clearances in the aggregate turnover for small scale industry exemption can justify interim relief where the exemption notifications and cited precedent support separate treatment of the disputed clearances. In the stated dispute, the Tribunal examined whether clearances to a sister export oriented unit and related export clearances should be counted for exemption computation, and found that the appellant had shown a prima facie case against such inclusion. On that basis, waiver of pre-deposit and stay of recovery were granted, while the merits of the duty demand were left open for final adjudication. en-us Thu, 28 Feb 2008 00:00:00 +0530 Thu, 13 Sep 2012 16:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123400 A prima facie challenge to inclusion of inter-unit clearances in the aggregate turnover for small scale industry exemption can justify interim relief where the exemption notifications and cited precedent support separate treatment of the disputed clearances. In the stated dispute, the Tribunal examined whether clearances to a sister export oriented unit and related export clearances should be counted for exemption computation, and found that the appellant had shown a prima facie case against such inclusion. On that basis, waiver of pre-deposit and stay of recovery were granted, while the merits of the duty demand were left open for final adjudication. Case-Laws Central Excise Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123400