https://www.taxtmi.com/caselaws?id=363115 Glass tubes made before 01.04.2007 by the mouth blowing process were treated as exempt under Notification No. 6/2002-CE because contemporaneous evidence supported the assessee's manufacturing method and the revenue produced no contrary investigation or rebuttal material. For the period from 01.04.2007, manufacture through a compressor was considered dutiable in principle, but the Small Scale Exemption claim depended on verification of aggregate clearances and was therefore remanded for limited factual examination. In light of the substantive relief on exemption and the need for fresh SSI scrutiny, the penalties were not sustained. en-us Thu, 05 Jul 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363115 Glass tubes made before 01.04.2007 by the mouth blowing process were treated as exempt under Notification No. 6/2002-CE because contemporaneous evidence supported the assessee's manufacturing method and the revenue produced no contrary investigation or rebuttal material. For the period from 01.04.2007, manufacture through a compressor was considered dutiable in principle, but the Small Scale Exemption claim depended on verification of aggregate clearances and was therefore remanded for limited factual examination. In light of the substantive relief on exemption and the need for fresh SSI scrutiny, the penalties were not sustained. Case-Laws Central Excise Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363115