https://www.taxtmi.com/caselaws?id=335684 The Tribunal held that the assessee remained entitled to Small Scale Industry exemption under Notification No. 1/93-CE, as amended, for clearances made to original equipment manufacturers, because the issue was already covered by a Supreme Court ruling in the assessee's own case. On that binding precedent, the contrary demand based on inclusion of those clearances in the aggregate value could not be sustained, and the appeal was allowed. The Tribunal therefore did not examine limitation or re-quantification. en-us Wed, 05 Oct 2016 00:00:00 +0530 Thu, 16 Nov 2017 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335684 The Tribunal held that the assessee remained entitled to Small Scale Industry exemption under Notification No. 1/93-CE, as amended, for clearances made to original equipment manufacturers, because the issue was already covered by a Supreme Court ruling in the assessee's own case. On that binding precedent, the contrary demand based on inclusion of those clearances in the aggregate value could not be sustained, and the appeal was allowed. The Tribunal therefore did not examine limitation or re-quantification. Case-Laws Central Excise Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335684