https://www.taxtmi.com/caselaws?id=205689 Clearances made under two separate small-scale exemption notifications were not required to be clubbed for computing the first-clearance limit. The Tribunal noted that the appellants had availed concessional duty under Notification No. 8/99-CE and Notification No. 10/99-CE for different products, and that later decisions had correctly held that clearances under one notification need not be counted while applying the first-clearance condition under the other. The issue was treated as settled and no longer res integra. The demand and penalty were therefore not sustainable. en-us Fri, 08 Apr 2011 00:00:00 +0530 Sat, 17 Sep 2011 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205689 Clearances made under two separate small-scale exemption notifications were not required to be clubbed for computing the first-clearance limit. The Tribunal noted that the appellants had availed concessional duty under Notification No. 8/99-CE and Notification No. 10/99-CE for different products, and that later decisions had correctly held that clearances under one notification need not be counted while applying the first-clearance condition under the other. The issue was treated as settled and no longer res integra. The demand and penalty were therefore not sustainable. Case-Laws Central Excise Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205689