https://www.taxtmi.com/caselaws?id=152180 Where two small-scale exemption notifications operate independently, clearances under one notification are not to be clubbed with clearances under the other unless the notifications expressly require aggregation. The Tribunal applied its later decisions to hold that the value-based exemption conditions in Notification No. 10/99 and Notification No. 8/99 did not justify clubbing in the manner argued by the department, and that the restriction in paragraph 3 of Notification No. 10/99 was not attracted on that basis. It also refused reference to a Larger Bench, holding that one earlier contrary decision did not displace the later, correct interpretation. en-us Wed, 04 Nov 2009 00:00:00 +0530 Wed, 26 Jun 2013 11:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152180 Where two small-scale exemption notifications operate independently, clearances under one notification are not to be clubbed with clearances under the other unless the notifications expressly require aggregation. The Tribunal applied its later decisions to hold that the value-based exemption conditions in Notification No. 10/99 and Notification No. 8/99 did not justify clubbing in the manner argued by the department, and that the restriction in paragraph 3 of Notification No. 10/99 was not attracted on that basis. It also refused reference to a Larger Bench, holding that one earlier contrary decision did not displace the later, correct interpretation. Case-Laws Central Excise Wed, 04 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152180