https://www.taxtmi.com/caselaws?id=123723 The Tribunal rejected the Department's appeal seeking rectification of an earlier order due to a pending appeal, emphasizing that the mere pendency of the Department's appeal was not sufficient grounds for rectification. Regarding the eligibility for small scale exemption in the clearance of goods between units, the Tribunal dismissed the Department's arguments, highlighting that the duty refund on exported goods processed by the second unit rendered the initial clearance specifics inconsequential. The Tribunal concluded that the Department's appeal lacked merit and was rejected. en-us Tue, 24 Jun 2008 00:00:00 +0530 Wed, 19 Sep 2012 16:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123723 The Tribunal rejected the Department's appeal seeking rectification of an earlier order due to a pending appeal, emphasizing that the mere pendency of the Department's appeal was not sufficient grounds for rectification. Regarding the eligibility for small scale exemption in the clearance of goods between units, the Tribunal dismissed the Department's arguments, highlighting that the duty refund on exported goods processed by the second unit rendered the initial clearance specifics inconsequential. The Tribunal concluded that the Department's appeal lacked merit and was rejected. Case-Laws Central Excise Tue, 24 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123723