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2009 (9) TMI 810 - CESTAT CHENNAISSI exemption - denial of exemption on the ground that the scheme of amalgamation was subject to approval by the Hon’ble High Court and other statutory authorities - Held that: - the scheme of amalgamation was sanctioned by the High Court only on 28-7-2000, and the Registrar of Companies has allowed the amalgamation with effect from 16-5-2001 - the appellants have availed the small scale exemption only upto 23-9-2000 and thereafter, they have paid the normal duly - the appellants cannot be denied SSI exemption for the limited period they have actually availed the same till 23-9-2000 - appeal allowed - decided in favor of appellant.
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