COMMISSIONER OF CENTRAL EXCISE, CHENNAI vs. M/S. NEBULAE HEALTH CARE LTD

H CIVIL APPEAL NO. 1142 OF 2009 J U D G M E N T A.K. SIKRI, J. Delay condoned. 2) These appeals raise an issue of eligibility of concession/exemption from excise duty that is provided under Notification nos. 8/1999, 8/2000, 8/2001, 8/2002 and 8/2003 to the Small Scale Industrial Units (for short, 'SSI Units'). It is not in dispute