https://www.taxtmi.com/caselaws?id=364610 Clearances exempt from the whole of excise duty must be excluded from the aggregate value under the small-scale industry exemption notification. Applying its earlier view, the Tribunal held that clearances from the Goa rural area unit could not be clubbed with the Mumbai unit's clearances merely because the Goa unit had not been separately declared. The exempt Goa clearances therefore did not affect eligibility for SSI benefit, and the assessee was entitled to the exemption. As a result, the demand, interest and penalty did not survive. en-us Tue, 26 Jun 2018 00:00:00 +0530 Thu, 02 Aug 2018 07:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364610 Clearances exempt from the whole of excise duty must be excluded from the aggregate value under the small-scale industry exemption notification. Applying its earlier view, the Tribunal held that clearances from the Goa rural area unit could not be clubbed with the Mumbai unit's clearances merely because the Goa unit had not been separately declared. The exempt Goa clearances therefore did not affect eligibility for SSI benefit, and the assessee was entitled to the exemption. As a result, the demand, interest and penalty did not survive. Case-Laws Central Excise Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364610