https://www.taxtmi.com/caselaws?id=1585 Where the record showed that the assessee's clearances for the relevant financial year remained below the SSI threshold and the exemption under Notification No. 8/2003-C.E. was in force, re-imported goods cleared in the domestic market were treated as falling within the exempted regime. On that basis, excise duty was not payable on those goods. The stated principle is that once eligibility for a statutory exemption is established for the relevant period, the exemption must be applied to the goods covered by that regime in accordance with law. en-us Thu, 28 Dec 2006 00:00:00 +0530 Tue, 15 Apr 2008 07:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1585 Where the record showed that the assessee's clearances for the relevant financial year remained below the SSI threshold and the exemption under Notification No. 8/2003-C.E. was in force, re-imported goods cleared in the domestic market were treated as falling within the exempted regime. On that basis, excise duty was not payable on those goods. The stated principle is that once eligibility for a statutory exemption is established for the relevant period, the exemption must be applied to the goods covered by that regime in accordance with law. Case-Laws Central Excise Thu, 28 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1585