https://www.taxtmi.com/caselaws?id=335260 Eligibility for small scale industry exemption under Notification No. 8/2003-C.E. turned on whether finished goods allegedly in stock on 31.05.2006 had to be excluded from turnover and whether they were manufactured before 01.06.2006. The record did not conclusively establish the inventory position or the supporting documents at the adjudication stage. Because exemption eligibility depended on verification of stock and documents, the matter required factual reappraisal by the adjudicating authority and was remanded for reconsideration on the basis of the appellant's records. en-us Mon, 29 Aug 2016 00:00:00 +0530 Tue, 29 Nov 2016 09:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335260 Eligibility for small scale industry exemption under Notification No. 8/2003-C.E. turned on whether finished goods allegedly in stock on 31.05.2006 had to be excluded from turnover and whether they were manufactured before 01.06.2006. The record did not conclusively establish the inventory position or the supporting documents at the adjudication stage. Because exemption eligibility depended on verification of stock and documents, the matter required factual reappraisal by the adjudicating authority and was remanded for reconsideration on the basis of the appellant's records. Case-Laws Central Excise Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335260