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2 results for “condonation of delay”+ Section 2(24)(x)clear

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Key Topics

Section 11B10

COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD

C.A. No.-003600-003600 - 2006Supreme Court02 Sept 2015
Section 11BSection 35G(3)

x) By virtue of sub-section (3) to Section 11-B of the Central Excises and Salt Act, as amended by the aforesaid Amendment Act, and by virtue of the provisions contained in sub-section (3) of Section 27 of the Customs Act, 1962, as amended by the said Amendment Act, all claims for refund (excepting those which arise

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

C.A. No.-002789-002789 - 2007Supreme Court27 Oct 2015
Section 11A

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 that the respondents – assessees in these appeals fulfill eligibility conditions for availing the benefit of SSI exemption under