https://www.taxtmi.com/caselaws?id=390923 Central Excise duty demand was examined in the context of Small Scale Industry exemption under Notification No. 8/2003-CE, where the assessee manufactured both dutiable and non-dutiable goods and supported its exemption claim with sale details, challans, bills, photographs, service tax records and Chartered Accountant certificates derived from audited books and records. The demand was based on an allegation that certain clearances were not properly excluded while computing the exemption limit, but the Revenue did not produce any segregated duty calculation to dislodge the assessee's figures. In the absence of contrary material, the audited documents and Chartered Accountant certificates could not be ignored, and the demand was held not sustainable. en-us Tue, 17 Dec 2019 00:00:00 +0530 Wed, 15 Jan 2020 06:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390923 Central Excise duty demand was examined in the context of Small Scale Industry exemption under Notification No. 8/2003-CE, where the assessee manufactured both dutiable and non-dutiable goods and supported its exemption claim with sale details, challans, bills, photographs, service tax records and Chartered Accountant certificates derived from audited books and records. The demand was based on an allegation that certain clearances were not properly excluded while computing the exemption limit, but the Revenue did not produce any segregated duty calculation to dislodge the assessee's figures. In the absence of contrary material, the audited documents and Chartered Accountant certificates could not be ignored, and the demand was held not sustainable. Case-Laws Central Excise Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390923