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