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2017 (7) TMI 439 - AT - Central ExciseSSI exemption - order of amalgamation - whether SSI exemption granted therein can be extended till the date of judgment of the Hon’ble High Court when the order of amalgamation has been passed? - time limitation - Held that: - the Hon’ble High Court has given the specific date for amalgamation which is 01.04.1991. However, the scheme of amalgamation was approved by the Hon’ble High Court vide judgment dated 20.02.1992 only. On receiving the information appellants submitted the same to the department. However, the department has issued the SCN only on 27.07.1993 by invoking the extended period - Apart from alleging that the appellant is not eligible for SSI exemption after amalgamation of the two companies, there is no allegation of suppression of facts or mis-declaration - demand is barred by limitation - appeal allowed - decided in favor of appellant.
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