https://www.taxtmi.com/caselaws?id=208121 The exemption claim had to be examined with reference to the goods on which duty was actually demanded and the person liable for that duty. The Tribunal erred by treating the dispute as one concerning ingots sent to a job worker and by considering Notification No. 214/86 instead of the respondent's eligibility for Small Scale Industries exemption on re-rolled products cleared by it. The High Court set aside the Tribunal's order and remitted the matter for fresh decision on the correct factual and legal basis. en-us Wed, 11 Jun 2008 00:00:00 +0530 Thu, 05 Jan 2012 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208121 The exemption claim had to be examined with reference to the goods on which duty was actually demanded and the person liable for that duty. The Tribunal erred by treating the dispute as one concerning ingots sent to a job worker and by considering Notification No. 214/86 instead of the respondent's eligibility for Small Scale Industries exemption on re-rolled products cleared by it. The High Court set aside the Tribunal's order and remitted the matter for fresh decision on the correct factual and legal basis. Case-Laws Central Excise Wed, 11 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208121