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

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