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

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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)

condone delay in appropriate cases is affected in any manner by this clarification made by us. (xii) Section 11-B does provide for the purchaser making the claim for refund provided he is able to establish that he has not passed on the burden to another person. It, therefore, cannot be said that Section 11-B is a device

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