https://www.taxtmi.com/caselaws?id=375599 SSI exemption under Notification No. 01/93-CE could not be conclusively denied where the turnover basis depended on the unresolved availability of an earlier exemption under Notification No. 202/1988-CE. Because the notice disputing eligibility under the earlier notification was still pending, the aggregate clearances for the preceding financial year had not attained finality. The later exemption dispute was therefore premature, and the matter had to be remanded for fresh decision after determination of the foundational exemption issue. en-us Tue, 08 Jan 2019 00:00:00 +0530 Fri, 22 Feb 2019 06:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375599 SSI exemption under Notification No. 01/93-CE could not be conclusively denied where the turnover basis depended on the unresolved availability of an earlier exemption under Notification No. 202/1988-CE. Because the notice disputing eligibility under the earlier notification was still pending, the aggregate clearances for the preceding financial year had not attained finality. The later exemption dispute was therefore premature, and the matter had to be remanded for fresh decision after determination of the foundational exemption issue. Case-Laws Central Excise Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375599