https://www.taxtmi.com/caselaws?id=366824 SSI exemption under Notification No. 01/1993-CE could not be denied conclusively while the assessee's entitlement under Notification No. 202/88-CE for an earlier period remained undecided, because the earlier clearances could affect the aggregate value relevant to the SSI threshold. As the record did not show final adjudication of the earlier exemption notices, determination of later-period SSI eligibility was premature. The impugned order was therefore unsustainable and the matter was remanded to the Adjudicating Authority for fresh adjudication after first ascertaining the outcome of the earlier proceedings. en-us Fri, 17 Aug 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366824 SSI exemption under Notification No. 01/1993-CE could not be denied conclusively while the assessee's entitlement under Notification No. 202/88-CE for an earlier period remained undecided, because the earlier clearances could affect the aggregate value relevant to the SSI threshold. As the record did not show final adjudication of the earlier exemption notices, determination of later-period SSI eligibility was premature. The impugned order was therefore unsustainable and the matter was remanded to the Adjudicating Authority for fresh adjudication after first ascertaining the outcome of the earlier proceedings. Case-Laws Central Excise Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366824