https://www.taxtmi.com/caselaws?id=124853 In small scale industry exemption disputes, clearances made through a job worker may require aggregation with the assessee's own clearances where the exemption declarations and undertakings for the relevant period are material, and the issue must be determined on a clear factual and legal record; the principal valuation question was remitted for fresh determination. An appellate authority cannot sustain inclusion of unlined textile hose pipes when that issue was not raised in the show cause notice or covered by the order-in-original; that finding was set aside as beyond the scope of the proceedings. en-us Wed, 03 Dec 2008 00:00:00 +0530 Tue, 16 Oct 2012 15:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124853 In small scale industry exemption disputes, clearances made through a job worker may require aggregation with the assessee's own clearances where the exemption declarations and undertakings for the relevant period are material, and the issue must be determined on a clear factual and legal record; the principal valuation question was remitted for fresh determination. An appellate authority cannot sustain inclusion of unlined textile hose pipes when that issue was not raised in the show cause notice or covered by the order-in-original; that finding was set aside as beyond the scope of the proceedings. Case-Laws Central Excise Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124853