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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

SSI Exemption - Clubbing of turnover of exempted units situated ...

Case Laws     Central Excise

November 6, 2015

SSI Exemption - Clubbing of turnover of exempted units situated in Baddi, Himachal Pradesh - we cannot go into the intentions of the legislature, unless there is ambiguity or lack of clarity in the notification. - Notification No.49/2003 and No.50/2003 have not been mentioned in paragraph 4 of the notification. 8/2003 - Benefit of exemption cannot be denied - AT

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