https://www.taxtmi.com/caselaws?id=213878 For SSI exemption computation, clearances already exempt or chargeable at nil duty, and brand-name clearances, were excluded from the preceding year turnover under the notification scheme, so the turnover had to be reworked before deciding eligibility for 1990-91. The Tribunal treated the earlier notification position as continuing until amendment and remanded the SSI claim for re-quantification of duty. On pat scrap arising during manufacture of aluminium circles, the record lacked a clear finding on excisability, so the issue was also remanded for fresh adjudication after hearing the parties and recording a specific duty-liability finding. en-us Wed, 30 May 2012 00:00:00 +0530 Thu, 11 Oct 2012 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213878 For SSI exemption computation, clearances already exempt or chargeable at nil duty, and brand-name clearances, were excluded from the preceding year turnover under the notification scheme, so the turnover had to be reworked before deciding eligibility for 1990-91. The Tribunal treated the earlier notification position as continuing until amendment and remanded the SSI claim for re-quantification of duty. On pat scrap arising during manufacture of aluminium circles, the record lacked a clear finding on excisability, so the issue was also remanded for fresh adjudication after hearing the parties and recording a specific duty-liability finding. Case-Laws Central Excise Wed, 30 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213878