https://www.taxtmi.com/caselaws?id=204275 Interpretation of Notification No. 175/86-CE required that clearances of one excisable item, even when partly made on payment of duty after the exemption limit was exhausted, were not to be aggregated to reduce the small scale industry exemption available for another distinct product. The Tribunal followed later decisions holding that the earlier Larger Bench view should not be applied in light of subsequent authority and the Supreme Court's dismissal of the Revenue's appeal. The result was that the dutiable clearances of the first item did not erode the exemption entitlement for the second item, leaving the assessee eligible for the separate exemption. en-us Fri, 10 Jun 2011 00:00:00 +0530 Sat, 02 Jul 2011 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204275 Interpretation of Notification No. 175/86-CE required that clearances of one excisable item, even when partly made on payment of duty after the exemption limit was exhausted, were not to be aggregated to reduce the small scale industry exemption available for another distinct product. The Tribunal followed later decisions holding that the earlier Larger Bench view should not be applied in light of subsequent authority and the Supreme Court's dismissal of the Revenue's appeal. The result was that the dutiable clearances of the first item did not erode the exemption entitlement for the second item, leaving the assessee eligible for the separate exemption. Case-Laws Central Excise Fri, 10 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204275