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2018 (2) TMI 1006 - AT - Central ExciseSSI Exemption - whether the appellant is entitled for SSI exemption N/N. 175/86-CE dated 01/03/1986 for the period 1991-92, when they failed to file a declaration under N/N. 13/92-CE (NT) dated 14/05/1992? - Held that: - merely for non-filing of said declaration, substantial benefit of N/N. 175/86-CE dated 01/03/1986 cannot be denied. It is the fact on record, which is admitted in the order passed by the lower authorities that the appellant’s turn over in both the relevant years were well within the exemption limit of ₹ 30 lakhs - appellant was entitled for exemption N/N. 175/86 and/or 1/93-CE - appeal allowed - decided in favor of appellant.
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