https://www.taxtmi.com/caselaws?id=124930 The assessee's entitlement to small scale industry exemption under Notification No. 175/86-C.E. turned on an earlier remand finding that clearances for 1987-88 had not exceeded Rs. 7.5 lakhs. That finding was categorical, was not challenged by the Revenue, and operated as the final fact-finding determination, so it could not be reopened in de novo adjudication. On that basis, the assessee satisfied the first condition for SSI benefit for 1987-88 and thereby also the corresponding requirement for 1988-89. As the Revenue did not dispute the remaining turnover conditions for 1988-89, the exemption was available for both years and the denial of benefit failed. en-us Wed, 27 Aug 2008 00:00:00 +0530 Wed, 17 Oct 2012 12:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124930 The assessee's entitlement to small scale industry exemption under Notification No. 175/86-C.E. turned on an earlier remand finding that clearances for 1987-88 had not exceeded Rs. 7.5 lakhs. That finding was categorical, was not challenged by the Revenue, and operated as the final fact-finding determination, so it could not be reopened in de novo adjudication. On that basis, the assessee satisfied the first condition for SSI benefit for 1987-88 and thereby also the corresponding requirement for 1988-89. As the Revenue did not dispute the remaining turnover conditions for 1988-89, the exemption was available for both years and the denial of benefit failed. Case-Laws Central Excise Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124930