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<h1>Appellate Tribunal upholds assessee's exemption claim under Notification 9/99-C.E. No procedural irregularity found.</h1> The Appellate Tribunal CESTAT, Mumbai upheld the assessee's eligibility for exemption under Notification 9/99-C.E., as the assessee had complied with the ... SSI exemption - Option to avail exemption The Appellate Tribunal CESTAT, Mumbai ruled in favor of the assessee regarding the denial of exemption under Notification 9/99-C.E. The Commissioner (Appeals) found the assessee eligible for exemption as they had filed a declaration under Rule 173B. The Tribunal dismissed the Revenue's appeal, stating no procedural irregularity in availing the exemption.
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