https://www.taxtmi.com/caselaws?id=369733 Entitlement to the small-scale exemption under Notification No. 8/2003-CE was upheld because the dispute was identical to an earlier decision in the assessee's own case on the same factual matrix. The Tribunal followed that binding view and held that the mere fact that the relevant period differed did not justify denying the exemption. As a result, the order sustaining duty demand, interest and penalty was found unsustainable, and the exemption benefit was allowed to continue for the period in issue. en-us Wed, 26 Sep 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369733 Entitlement to the small-scale exemption under Notification No. 8/2003-CE was upheld because the dispute was identical to an earlier decision in the assessee's own case on the same factual matrix. The Tribunal followed that binding view and held that the mere fact that the relevant period differed did not justify denying the exemption. As a result, the order sustaining duty demand, interest and penalty was found unsustainable, and the exemption benefit was allowed to continue for the period in issue. Case-Laws Central Excise Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369733