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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

SSI exemption - Notification No.9/2003-CE, dt.01.03.2003 - The ...


SSI Exemption Denied Due to Non-Compliance with Condition 2 of Notification No.9/2003-CE; Condition Not Just Procedural.

July 24, 2016

Case Laws     Central Excise     AT

SSI exemption - Notification No.9/2003-CE, dt.01.03.2003 - The said condition 2 cannot be designated as a mere procedural one and to avail the benefit of the Notification need not be fulfilled. - Exemption was rightly denied - AT

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