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2018 (1) TMI 13 - AT - Central ExciseSSI exemption - N/N. 8/03-CE - effect of rescinded notification - main contention of the appellant is that they continued to avail notification in question under mistaken belief and inadvertently that the said notification was holding the field during the relevant period - difference of opinion - Held that: - As there are contrary views and difference of opinion between the Members, therefore, the matter be placed before the Hon'ble President to appoint the Third Member for resolving the issues: Whether in view of Revenue neutral situation, the benefit of N/N. 8/03-CE should be extended to the assessee and the appeal be allowed, as held by the Member (Judicial)? - matter referred to Third Member.
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