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Central Excise - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

SSI exemption - switchover from discharging normal excise duty - ...


Company Denied Mid-Year Switch to SSI Exemption After Paying Normal Excise Duty Until August 31, 2005.

September 1, 2017

Case Laws     Central Excise     AT

SSI exemption - switchover from discharging normal excise duty - Their payment of duty upto 31/08/2005 clearly shows that they have not opted for exemption under the said notification. As such, they cannot switch over to SSI exemption, as per their choice, in the middle of the year.

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